During its first year of operations, Turning Leaves Furniture Restoration Inc. had sales of $835,000, all on account. Industry experience suggests that Turning Leaves Furniture Restoration's bad debt expense will be $10,600. Turning Leaves Furniture Restoration ended the year 2016 with accounts receivable of $84,000 and an allowance for uncollectible accounts of $17,500. During 2017, Turning Leaves Furniture Restoration completed the following transactions: 1. Credit sales, $1,060,000 2. Collections on account, $886,000 3. Write-offs of uncollectibles, $14,000 4. Bad debt expense, $10,600 Journalize the 2017 transactions for Turning Leaves Furniture Restoration. Explanations are not required