Given these information:

answer part b)

On December 31,2017 , when its accounts receivable were $234,000 and its account Allowance for Doubtful Accounts had an unadjusted debit balance of $1,600, Dynatech Corp. estimated that $13,100 of its accounts receivable would become uncollectible. and it recorded the bad debts adjusting entry. On May 11, 2018, Dynatech determined that Fei Ya Cheng's account was uncollectible and wrote off $1,500. On November 12,2018 , Cheng paid the amount previously written off. (a) Prepare the required journal entries to record each of the above transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titfes and enter of for the amounts) What is the carrying amount of the receivables on (1) December 31, 2017; (2) May 11, 2018; and (3) November 12, 2018, assuming that the total amount of accounts receivable of $234,000 is unchanged on each of these three dates except for any changes recorded above