During its first year of operations, Spring Garden Plan Inc. had sales of $885,000, all on account. Industry experience suggests that Spring Garden Plan's bad debt expense will be $25,250. Spring Garden Plan ended the year 2016 with accounts receivable of $75,000 and an allowance for uncollectible accounts of $17,500. During 2017, Spring Garden Plan completed the following transactions: 1. Credit sales, $1,010,000 2. Collections on account, $895,000 3. Write-offs of uncollectibles, $19,000 4. Bad debt expense, $25,250 Journalize the 2017 transactions for Spring Garden Plan. Explanations are not required. We will begin by recording sales revenue. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Credit 1 Now we will record collections. Journal Entry Accounts Debit Credit 2 Next, we will record receivables actually written off during the year. Journal Entry Accounts Debit Credit Last, we will estimate the uncollectible amount for 2017 sales revenue on account Journal Entry Debit Accounts Credit