Having some trouble trying to understand this question.

Below are some accounts of the Comp Company as of January 31, 2021. Calculate the amounts and prepare the entries to record the following events:

a) March 5 D. Grego account was determined to be uncollectible

b) April 14 Wrote off J. Philips account as uncollectible

c) If J. Philips later paid her account in full, what entry(s) would be necessary?

General Ledger
Accounts Receivable			$ 210,000
Allowance for Uncollectible Accounts			$ (2,600)
Accounts Receivable Subsidiary Ledger
D. Grego balance on account		$ 1,400
J. Philips balance on account		$ 1,200
		Account	DR	CR