At January 1, 2021, Tri Town Imports Inc. reported the following on its statement of financial position: During 2021, the company had the following summary transactions for receivables: 1. Sales on account, $5,616,000; Cost of goods sold, $3,084,000; return rate of 2% 2. Selling price of goods returned, $88,000; cost of goods returned to inventory, $47,200 3. Collection of accounts receivable, $5,616,000 4. Write offs of accounts receivable deemed uncollectible, $164,000 5. Collection of accounts previously written off as uncollectible, $75,600 6. After considering all of the above transactions, total estimated uncollectible accounts, $108,400 (a) Prepare journal entries to record each of the above summary transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)