BeleVu Supplies showed the following selected adjusted balances at its December 31, 2019, year-end:

Accounts Receivable

Dec. 31/19 Balance

490,000

Allowance for Doubtful Accounts

16,400

Dec. 31/19 Balance

During the year 2020, the following selected transactions occurred:

a. Sales totalled $2,800,000, of which 25% were cash sales (cost of sales $1,804,000).

b. Sales returns were $108,000, half regarding credit sales. The returned merchandise was scrapped.

c. An account for $24,000 was recovered.

d. Several accounts were written off; $26,000.

e. Collections from credit customers totalled $1,790,000 (excluding the recovery in (c) above).

Journalize transactions (a) through (e). You may find it useful to post your entries to T-accounts for Accounts Receivable and Allowance for Doubtful Accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)