During its first year of operations, Spring Garden Plan Inc. had sales of $845,000, all on account. Industry experience suggests that Spring Garden Plan's bad debt expense will be $10.600. Spring Garden Plan ended the year 2019 with accounts receivable of $84,000 and an allowance for uncollectible accounts of $17,500. During 2020, Spring Garden Plan completed the following transactions: 1. Credit sales, S1,060,000 2. Collections on account, $885,000 3. Write-offs of uncollectibles, $13,000 4. Bad debt expense, $10,600 Journalize the 2020 transactions for Spring Garden Plan. Explanations are not required. Start by recording sales revenue. (Record debits first, then credits. Explanations are not required.) Accounts Debit Credit 1. Now record the collections on account during the year. Accounts Debit Credit 2. Next, record the receivables that were actually written off during the year. Accounts Debit Credit 3. Lastly, estimate the uncollectible amount for 2020 sales revenue on account. Accounts Debit Credit