$4.($Ch $815$ pts$)$ For a business that uses the allowance method of accounting for uncollectible receivables:

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Journalize the entries to record the following:

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$(1)$

Record the adjusting entry at December $31,$ the end of the first fiscal year, to record the bad debt expense.$$ The accounts receivable account has a balance of $$800,000,$ and the contra asset account before adjustment has a debit balance of $$600.$Analysis of the receivables indicates uncollectible receivables of $$18,000.$

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$(2)$

In March of the next year, the $$350$ owed by Fronk Co$.$ on account is written off as uncollectible.

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$(3)$

In November of the next year, $$200$ of the Fronk Co$.$ account is reinstated and payment of that amount is received.

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$(4)$

In December of the next year, $$400$ is received on the $$600$ owed by Dodger Co$.$ and the remainder is written off as uncollectible.