1a. A company uses the allowance method to account for uncollectible accounts. During the year, the company has actual bad debts of $26,000. Record the write-off of the uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

1b.

A company reports the following amounts for 2021:

Inventory (beginning)	$	13,000
Inventory (ending)		36,000
Purchases		230,000
Purchase returns		12,000

Calculate cost of goods sold, the inventory turnover ratio, and the average days in inventory for 2021. (Use 365 days in a year. Round your intermediate and final answers to 1 decimal place.)