Al the beginning of 2021. Janson Company had normal balances in accounts receivable of 534,000 and in the allowance for doubtful accounts of $4,500. The following transactions occurred during the year 1. Sales on account $475,000 2. Sales returns and allowances, 515,000 3. Collections from customers, 5356,000 4. Accounts written off $5.000 5. Previously written off accounts of $1,500 were collected a) Joumalize the above transactions Disregard any impact on inventory, b) Using the above information, including the beginning balances, compute the December 31, 2021 balances in accounts receivable and in the allowance for doubtful accounts