At January 1, 2018, Roger Imports Inc. reported the following on its statement of financial position:

Accounts receivable		$1,772,000
Allowance for doubtful accounts		126,000

During 2018, the company had the following summary transactions for receivables:

1.		Sales on account, $5,365,000; Cost of goods sold, $2,964,000
2.		Sales returns and allowances, $75,000; Cost of goods returned to inventory, $40,000
3.		Collections of accounts receivable, $5,365,000
4.		Interest added to overdue accounts, $405,000
5.		Write offs of accounts receivable deemed uncollectible, $149,000
6.		Collection of accounts previously written off as uncollectible, $66,000
7.		After considering all of the above transactions, total estimated uncollectible accounts, $105,000

Prepare journal entries to record each of the above summary transactions

receivable) Cash 66000 Accounts Receivable 66000 (To record collection of account receivable) /. Bad Debts Expense 105000 Allowance for Doubtful Accounts 105000