information avaliable for account receivables during $2023$

total account receivables befor adjustment $545,000$

allowance for doutful accounts credit for $20,000$

a customer of balance $25,000$ will never collected

:the company classified the account receiuvables as follow

$.$are $97\%$ will be collect, $300,000$$$95\%,25000$$$90\%,$ and the reminder $80\%$$$150,000$

$?$journalize all required entry to adjusted the account receivables