Ao considerar que: I - Pequenos empreendimentos têm necessidades administrativas diferentes e, para tanto, podem ser atendidos com sistemas integrados de menor extensão, mas que cobrem a maior parte das necessidades de informações operacionais, contábeis e administrativas. II – Grandes empreendimentos, de um modo geral, possuem sistemas que não privilegiam módulos de análise financeira nem módulos de contabilidade gerencial. Essas atividades tendem a ser desenvolvidas de forma menos sistemática, por meio de aplicativos auxiliares. III - Os sistemas integrados oferecidos aos pequenos empreendimentos abrangem todos os procedimentos operacionais e administrativos básicos, de forma integrada, incluindo o processo de contabilização fiscal e societária. É correto o que se afirmar:

Colorado rocky cookie company offers credit terms to its customers. at the end of 2018, accounts receivable totaled $715,000. the allowance method is used to account for uncollectible accounts. the allowance for uncollectible accounts had a credit balance of $50,000 at the beginning of 2018 and $30,000 in receivables were written off during the year as uncollectible. also, $3,000 in cash was received in december from a customer whose account previously had been written off. the company estimates bad debts by applying a percentage of 15% to accounts receivable at the end of the year. 1. prepare journal entries to record the write-off of receivables, the collection of $3,000 for previously written off receivables, and the year-end adjusting entry for bad debt expense.2. how would accounts receivable be shown in the 2018 year-end balance sheet?