journalize the entries to record the following record the adjusting entry at decembe 622927

Journalize the entries to record the following:

1. Record the adjusting entry at December 31, 2010, the end of the fiscal year, to record the bad debt expense. The accounts receivable account has a balance of $800,000, and the contra asset account before adjustment has a debit balance of $600. Analysis of the receivables indicates uncollectible receivables of $18,000.
2. In March, 2011, the $350 owed by Fronk Co. on account is written off as uncollectible.
3. In November, 2011, $200 of the Fronk Co. account is reinstated and payment of that amount is received.
4. In December, 2011, $400 is received on the $600 owed by Dodger Co. and the remainder is written off as uncollectible.

For a compound transaction, if an amount box does not require an entry, leave it blank or enter “0”.