At January 1, 2024, Accustart Inc. reported the following information on its statement of financial position: During 2024 , the company had the following summary transactions for receivables: 1. Sales on account, $1,720,000; cost of goods sold, $1,049,200; return rate of 5% 2. Selling price of goods returned, $66,000; cost of goods returned to inventory, $40,260 3. Collections of accounts receivable, $1,700,000 4. Write-offs of accounts receivable deemed uncollectible, $51,000 5. Collection of accounts previously written off as uncollectible, $13,000 6. After considering all of the above transactions, total estimated uncollectible accounts, $31,000 (1) Prepare T accounts for Accounts Receivable and Allowance for Expected Credit Losses, (2) enter the opening balances, (3) post the above summary entries, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous part.)