Assume the following for Liana: Adjusted Trial Balance: Debit Credit Balance Accounts Receivable 24,000 16,000 8,000 Sales 21,000 21,000 Credit losses (bad debts expense) 900 900 Sales Returns 200 200 Allowance for Doubtful Accounts 500 1,200 700 Sales Discounts 150 150 Also known: all sales are on credit; no AR were reinstated; beginning Accounts Receivable was $3,000 Using T-accounts, give entries for: Credit sales Sales returns Write-off of receivables Credit losses (bad debts provision) Collection of receivables What was the beginning balance of Allowance for Doubtful Accounts? Give complete adjusting entries if know that adjusting entries included the following changes: Interest Receivable Unearned Revenue Prepaid Rent + $200 + $75 + $40 Utilities Payable Supplies + $150 - $12