Below is a schedule of aging analysis - A/R for December 31 st , 2015 and 2016

Number of days Estimated % Dec 31

Outstanding

2016 2015

0-30 days 3% 240000 220000

31-60 days 6% 104000 86000

61-90 days 12% 62000 52000

Over 90 days 20% 34000 22000

Total 440000 380000

a) At Dec 31st 2015 an unadjusted balance in Allowance for doubtful accounts was a credit of $3000

b) In 2016 , $28000 of accounts were written off as uncollectible and $3000 of accounts previously written off were recovered.

Question : Record the write off of uncollectible account for 2016

Is my answer correct ?

Accounts receivables $3000

Allowance for doubtful accounts 3000

Cash $3000

Account receivables 3000