2A Enerji, a Turkish solar panel manufacturer, builds specially designed solar panels. The solar energy produced by these panels is used in farming. The company started the year with the following accounts receivable position: Accounts receivable $ 10,500,000 (320,500) $ Less: Allowance for doubtful accounts 10,179,500 During the year, Anatolia Agro Inc., a customer who buys solar panels from 2A Enerji, was devastated by an unusually severe storm. At that time, 2A Enerji concluded that it was highly unlikely that Anatolia Agro would ever be able to pay its outstanding balance of $150,000. This account was then written off against the allowance account. Much later in the year, Anatolia Agro was rescued by a group of investors who offered to pay 2A Enerji $90,000 toward the unpaid balance provided 2A Enerji would permanently forgive the other $60,000 and resume selling solar panels to Anatolia Agro. 2A Enerji agreed and has since resumed doing business with Anatolia Agro. During the year, sales on account amounted to $25,689,000. Collections on account totaled $21,300,500 (excluding the collection from Antolia Agro). Also during the year, accounts written off (not including the Anatolia Agro transaction) were $123,000. At year's end, a detailed analysis of accounts receivable was performed, and management estimates 3.25% of its outstanding accounts receivable to be uncollectible. Prepare the journal entries. Round answers to the nearest dollar. (a) To record the write-off of the Anatolya Agro receivable Account Debit Credit (b) To restore the portion of the Anatolya Agro receivable that was collected Account Debit Credit (c) To record the collection of the Anatolya Agro receivable Account Debit Credit (d) To record sales on account made during the year Account Debit Credit (e)To record collections on account (excluding the collection from Anatolia Agro) Account Debit Credit (f) To record the write-off of accounts (not including the write off recorded for Anatolya Agro in (b) above) Account Debit Credit (g) To establish the correct balance in the allowance for uncollectibles Account Debit Credit