On December 31, 2019, Mills Manufacturing Ltd. had a $184,000 balance in its Accounts Receivable and a $9,800 balance in its Allowance for Doubtful...

Credit

(To record sales)

(To record cash collected from customers)

(To write off accounts receivable)

(To reinstate an account that were previously

written off)

(To record recovery of account that were 

previously written off)

(To recognize the bad debts expense)