During 2013, Jimmy Enterprises completed the following transactions:

• a.Sales revenue on account, $620,000.
• b.Collections on account, $365,000
• c.Write-offs of uncollectibles, $15,000
• d.Uncollectible account expense, 4% of sales revenue

Required:

• Start with an accounts receivable balance of $435,000 and post the above entries to the Accounts Receivable T-Account.