At Jandar 1. 2021. Macarun lmper is lrk. reparled tre following on ils statement af firiacial pusitier: Durirk 2021, the comperri had the fulluvinu summary tramis 3 tions for receivalales: 1. Salesen acceunt, $6,588,600, cost ar eood sald, $3,615,000 :relurnate of 2% 2. Sellire price of goads returned $70, oo\% cost of goods ret urned to iroentary $56200 3. Colletiun of jocounts rectivable, $6,569,000 1. Write off of scuunts receivable deened umbollestible, $191,000 5. Collattien df accounts areviausl written eff as uncollsctible, 389.100 6. Ater corsidering al uf the abuue transsctians, totsl estimated uncallectible axcurits. $127,300 (a) Prepare jourral entries to recard each of the abcoe s.mmary transactions. (List al debit entries before cradt entries Credit account tities are cutamatically indented when amount is entered. Do not indent manuaitk. If no entry is requindi, sebct "Mo Entry" for the acoount tities and enter fl for the amnunte