Given the accounts receivable balance and accounts receivable that will not be collected… record the allowance of uncollectible accounts.

Given the estimated uncollectible accounts along with actual bad debts… record the write-off while also calculating the balance in the uncollectible accounts.

Given the write-offs on a customer account along with the amount paid… record the cash collection.

Given the balance in the allowance for uncollectible accounts along with future uncollectible accounts… record adjustments for the allowance account.

Given the accounts that are not due or past due along with the percent uncollectible… determine the amount of accounts that would be uncollectible.

Given the accounts receivable, amount not collected, and bad debts… prepare a journal entry for adjustments.