c) Upon further review, you determine that as at December 31, 2019 the balance in Accounts Receivable was $95,000 and the balance in Allowance for Doubtful Accounts was $8,100. The following transactions occurred and were properly recorded: Total sales for 2020 totaled $600,000 of which 80% were credit sales. ii. $16,000 of accounts previously written off in 2017 were reinstated and collected in 2020. $17,700 worth of accounts receivable were written off in 2020 Required: Prepare the journal entries the Company recorded, in respect of these three transactions: 1. Total sales for 2020 (2 marks) Debit Credit 2. Reinstatement and collection of the $16,000 of accounts previously written off in 2017 (2 marks) Debit Credit 3. Write off of the $17,700 of accounts receivable in the year (1 mark) Debit Credit 4. The controller is interested in how much cash was collected in the year in respect of Accounts Receivable in 2020. (Hint: You will require all the information provided in the question to solve this.) (2 marks)