Reconstructing events when using the allowance method. Selected data from the accounts of Logue Corporation before recognizing bad debt expense for the year appear below:

January 1 December 31 Accounts Receivable— Gross $115,900 Dr. $122,700 Dr.

Allowance for Uncollectible Accounts 18,200 Cr. 2,900 Dr.

Retained Earnings (Bad Debt Expense) — —

Retained Earnings (Sales) — 450,000 Cr.

Logue Corporation estimates that 6 percent of sales, which are all on account, will become uncollectible. There were no recoveries during the year of accounts written off in previous years.

Give journal entries for the following transactions or events of Logue Corporation that account for the changes in the accounts shown above:

a. Sales on account during the year

b. Write-off of actual uncollectible accounts during the year C. Collection of cash from customers from sales on account during the year

d. Provision for the year for estimated uncollectible accounts