On December 31, 2017, FF, Inc. reported an allowance for uncollectible accounts of $15,300. During 2018, FF wrote off $17,000 in accounts receivable. Included in the write-off was Nemo Corp.'s account in the amount of $750. Nemo subsequently paid this balance. At December 31, 2018, 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. You must show your work below to receive credit.

Account	Debit	Credit

Account	Debit	Credit

Account	Debit	Credit