Jada Company uses the allowance method to account for uncollectible receivables. On June 2, Jada wrote off a $15,000 account receivable from customer J. Manas. On July 12, Jada unexpectedly received full payment from Manas on the previously written off account. Jada records an adjusting entry for bad debts expense of $830 on July 31. Journalize 1) Jada's write-off of the uncollectible receivable, 2) Jada's collection of the previously written off receivable, and 3) Jada's year-end adjustment for bad debts expense $830 as of July 31

Allowance for uncollectible accounts 15,000 debit

               Acounts Receivables                  15,000 credit

Acounts Receivables                  15,000 credit

        Allowance for uncollectible accounts 15,000 credit

Cash              15,000 debit

       Accounts Receivables 15,000 credit

bad dent expense 830 debit

         Allowance for uncollectible accounts 830 credit

Explanation:

We decrease both, teh allowance and account receivables to leave the net amount of A/R the same

Then, we reverse that entry as we recovery the account

Last, we proceed to record the collection of the account like any other.

The adjusting entry will recognize the bad debt expense against the allowance to decrease the net receivables

b. take periodic breaks and alternate between tasks.  

will increase work efficiency, and avoid health issues.