On December 31, 2012, Central Freight reported an allowance for uncollectible accounts of $15,300. During 2013, Central wrote off $17,000 in accounts receivable. Included in the write-off was Roskoff Corp.'s account in the amount of $750. Roskoff subsequently paid this balance. At December 31, 2013, an analysis of the accounts receivable aging schedule indicated the need for an allowance for uncollectible accounts of $14,900.

Required: Prepare all implied journal entries relative to bad debt expense and the allowance for uncollectible accounts.