During its first year of operations, Signature Lamp Company Inc. had sales of $900,000, all on account. Industry experience suggests that Signature Lamp Company's bad debt expense will be $45,000. Signature Lamp Company ended the year 2016 with accounts receivable of $85,000 and an allowance for uncollectible accounts of $17,500. During 2017, Signature Lamp Company completed the following transactions: 1. Credit sales, $1,000,000 2. Collections on account, $905,000 3. Write-offs of uncollectibles, $18,000 4. Bad debt expense, $45,000 Journalize the 2017 transactions for Signature Lamp Company. Explanations are not required