$3.$ Smith Co$.$ begins the year with $\backslash (\backslash$$ $200\backslash$mathrm$\{$~K$\}\backslash )$ in $\backslash ($ A $/$ R $\backslash )$ and $\backslash (\backslash$$ $5\backslash$mathrm$\{$~K$\}\backslash )$ in the Allowance account. During the year, Smith makes credit sales of $\backslash (\backslash$$ $750\backslash$mathrm$\{$~K$\}\backslash )$ and collections of $\backslash (\backslash$$ $725\backslash$mathrm$\{$~K$\}\backslash ).$ Additionally, Smith writes off a $\backslash (\backslash$$ $1\backslash$mathrm$\{$~K$\}$ A $/\backslash$mathrm$\{$R$\}\backslash )$ and collects $\backslash (\backslash$$ $4\backslash$mathrm$\{$~K$\}\backslash )$ on another receivable that was previously written off. Smith estimates that $\backslash (4\mathrm{.}5\backslash \%\backslash )$ of its ending $\backslash ($ A $/$ R $\backslash )$ will be uncollectible in the future. What is Smith's ending balance in $\backslash ($ A $/$ R $\backslash )?$

$4.$ When Smith makes an adjusting entry for the estimated uncollectible account, which account will be debited?

$5.$ What is the dollar amount in Smith's adjusting journal entry?

$6.$ When Smith writes off the uncollectible A$/$R$,$ which account is debited?

$7.$ When Smith collects the previously written off $\backslash ($ A $/$ R $\backslash ),$ the accountant will make two journal entries. For the first of the two entries, which account is credited?