On December X the company reported a debit balance of $ in accounts receivable and a credit balance of $ in the allowance for expected credit losses. December is the companys reporting date. During X the company had the following transactions:

a The company made a credit sale of $

b The company collected accounts receivable for

c The company wrote off the uncollectible accounts for $

d The company collected the receivable of $ that had been written off previously and was not included in the amount of cash collected for Transaction b

Required marks:

Prepare journal entries to record the above four transactions.

Assume that of the companys accounts receivable cannot be collected, prepare the adjusting journal entry at the end of X