Answer:
bad debt expense   2,019 debit
        allowance for uncollectible amount  2,019 credit
--to record estimated bad debt expense--
allowance for uncollectible amount 337 debit
                     accounts receivables               337 credit
--to record write-off of P.Park  Account--
accounts receivables               337 debit 
        allowance for uncollectible amount 337 credit
--to reverse write-off of P-Park account--
cash                                         337 debit
        accounts receivables               337 credit
--to record collection of P-Park account--
Explanation:
<em>bad debt expense</em> 673,000 x 0.30% = <em>2,019</em>
<em />
The write off decreases both, the allowance and accounts receivables
As Park pay up his old debt, the entry is reversed. Then we record the collection as normal.