Make necessary iournal entries for the following.

a$)$ $$800$ receivables of $xYZ$ Co$.$ is proved to be doubtul which $$150$ of it is granted portion.

b$)$ XYZ Co$.$ collected $$100$ from the granted portion.

c$)$ XYZ Co$.$ collected $$300$ more.

d$)$ XYZ Co$.$ collected $$250$ more and the rest proved to be uncollectible.