The Haven Company Uses the Allowance Method to Provide for Losses

The Haven Company uses the allowance method to provide for losses from uncollectible accounts. Record the following selected transactions on page 3 of a general journal, assuming the company also uses a Cash Receipts journal. Omit descriptions.
2019
Dec. 31 Recorded an adjusting entry for the estimated loss from uncollectible accounts for 2019. The estimate is based on 4 percent of accounts receivable. At the end of 2019 the balance of Accounts Receivable is $15,000 and the Allowance for Doubtful Accounts has a credit balance of $225.
2020
Apr. 4 Received notice that Nick Pratt was bankrupt and wrote off his account of
$450 as uncollectible.
Dec. 10 Received a check for $250 from the bankruptcy official handling the affairs of Nick Pratt, whose account was written off on April 4. The letter from the official said that the check represented a final distribution of Nick Pratt's assets.
Dec. 31 Recorded an adjusting entry for the estimated loss from uncollectible accounts for 2020. The estimate is based on 4 percent of accounts receivable. At the end of 2020, the balance of Accounts Receivable is $18,000 and Allowance for Doubtful Accounts has a debit balance of $125.