Explanation:
The journal entries are shown below:
1 Bad debt expense $18,000
To Allowance for doubtful account $18,000
(Being the bad debt expense is recorded)
2 Allowance for doubtful account $350
To Accounts receivable $350
(Being the written off amount is recorded)
3 Accounts receivable $200
To Allowance for doubtful account $200
[Being account reinstated]
Cash $200
To Accounts receivable $200
(Being the payment is received)
4 Cash $400
Allowance for doubtful account $200
To Accounts receivable $600
(Being the amount received is recorded)
