Accounts receivable $(0\mathrm{.}75$ points$)$

Prepare the appropriate journal entries according to the following information:

Dec. $31$ A company's year$-$end accounts receivable amount to $14,000.$ It is estimated that $10\%$ of the accounts receivable will be uncollectible. The balance of the "Accumulated Impairment of accounts receivable I Allowance of Doubtful Accounts" account has a credit balance of $50$ before adjustment.

Feb. $5$ The company considers uncollectible a receivable from a customer on bankruptcy, $750.$

$6.,$ Financial Asset points$)$

Prepare the appropriate journal entries according to the following information:

Nov. $1$ The company buys at $\frac{16}{?}$ share $100$ shares of another company, with nominal value $15,$ for short$-$term speculative purposes; broker's commission of $20.$

Dec. $31$ The shares are listed at $\frac{18}{?}$ share. Record adjustment if necessary.

May $1$ The company sells all shares for $\frac{17}{?}$ share, with a broker's commission of $25.$