Recording Write$-$Offs and Computing Net Receivables

Andler Inc. estimates that an allowance of $$17,600$ is required on its accounts receivable balance of $$352,000$ as of December $31$ of Year $1.$

Required

a$.$ What is the net amount expected to be collected on its accounts receivable as of December $31$ of Year $1?$

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b$.$ On February $1$ of Year $2,$ the company determined that $$4,400$ of specific accounts receivable would be written off.

Prepare the journal entry required to write off these accounts.

$\backslash$table$[[$Date$,$Account Name,Dr$.,$Cr$.,],[$Feb$.1,,vv,0,0],[,,vv,0,0],[,$To write off accounts.,,,$]]$

What is the net amount expected to be collected on its accounts receivable after the write$-$off?

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c$.$ On February $15$ of Year $2,$ the company unexpectedly collected $$1,100$ of the accounts written off on February $1$ of Year $2.$

Prepare the journal entries required upon collection of these accounts.

$\backslash$table$[[$Date$,$Account Name,Dr$.,$Cr$.],[$Feb$.15,vv,0,0],[,0,0],[$To reverse the write off.,,$],[$Feb$.15,vv,0,0],[vv,0,0],[$To collect account,,$]]$

What is the net amount expected to be collected on its accounts receivable after the collection?