Complete the Following Disclosures of Trade Accounts Receivables from Cheris

Essay

Complete the following disclosures of trade accounts receivables from Cheris Corp.'s notes to the financial statements.
$\begin{array}{lc}\text { Trade Receivables }\\\text { Year (Ending 12/31) } & \underline{2018}& \underline{2017} \\\text { Trade Receivables } & \$ 4,500 &\mathrm{e}\\\text { Allowance } & \underline{\mathrm{a}}& \underline{165}\\\text { Net Receivables } & \mathrm{b}&\$3,705\end{array}$

$\begin{array}{lcc}\text { Allowance for Uncollectible Accounts }\\\text { January 1 } & \mathrm{c} & \$ 145 \\\text { Bad Debt Expense } & 425 & \mathrm{f} \\\text { Write-off } & \mathrm{d} & \underline{290} \\\text { December 31 } & \$ 180 & \mathrm{~g}\end{array}$