Accounting question. Please answer in format shown 9-7

At January 1, 2016, Eagle Mountain Flagpoles had Accounts Receivable of $31,000 and Allowance for Bad Debts had a credit balance of $4,000. During the year, Eagle Mountain flagpoles recorded the following: Journalize Eagle's transactions that occurred during 2016. The company uses the allowance method. (a) Sales of $184,000 ($163,000 on account $21,000 for each). Ignore Cost of Goods Sold. (Prepare a single compound journal entry.)