1. Accounts receivable of $100,000 were collected. This amount included gross accounts of $50,000 on which 2% sales discounts were allowed. (Randy used the gross method for sales discounts.) 2. Accounts receivable of $10,000 that had been written off in 2017 were collected in 2018. 3. Accounts of $40,000 were written off in 2018. 4. At year end, an aging analysis suggested that of all the outstanding accounts receivable, $35,000 was uncollectible. Prepare journal entries for each of the 4 transactions above.