Receivables

Question 1

Allowance for Uncollectible

Answer 1

Beg Balance 
\+ Provision for Bad Debt
\+ Recoveries
- Write Offs
= Ending Balance 

Aging gives you ending allowance
% credit sales gives bad debt expense

Question 2

Accounts Recievable

Answer 2

Beg Balance
\+ Credit Sales
\+ Recoveries
- Write Offs
- Cash Collected
= End Balance