At January 1, 2021, Roger Imports Inc. reported the following on its statement of financial position:

Accounts receivable $ 1,898,000

Allowance for doubtful accounts 128,000

During 2021, the company had the following summary transactions for receivables:

1. Sales on account, $ 5,832,000; Cost of goods sold, $ 3,202,000; return rate of 2%

2. Selling price of goods returned, $ 92,000; cost of goods returned to inventory, $ 49,200

3. Collection of accounts receivable, $ 5,832,000

4. Write offs of accounts receivable deemed uncollectible, $ 170,000

5. Collection of accounts previously written off as uncollectible, $ 78,600

6. After considering all of the above transactions, total estimated uncollectible accounts, $ 112,600

Prepare journal entries to record each of the above summary transactions.