During its first year of operations, Turning Leaves Furniture Restoration Inc. had sales of $885,000, all on account. Industry experience suggests that Turning Leaves Furniture Restoration's bad debt expense will be $43,600. Turning Leaves Furniture Restoration ended the year 2019 with accounts receivable of $70,000 and an allowance for uncollectible accounts of $17,500. During 2020, Turning Leaves Furniture Restoration completed the following transactions: 1. Credit sales. $1.090.000 2. Collections on account, $910,000 3. Write-offs of uncollectibles. $13.000 4. Bad debt expense, $43,600 Journalize the 2020 transactions for Turning Leaves Furniture Restoration. Explanations are not required. Start by recording sales revenue. (Record debits first, then credits. Explanations are not required.) Journal Entry Accounts Debit Credit 1 Now record the collections on account during the year. Journal Entry Accounts Debit Credit 2 Next, record the receivables that were actually written off during the year. Journal Entry Accounts Debit Credit 3 Lastly, estimate the uncollectible amount for 2020 sales revenue on account. Journal Entry Accounts Debit Credit 4