Following are the monthly credit sales component of total sales, collections and bad debt writeoffs for Fudd Conservation, Inc. for 2014: On December 31, 2014, Fudd's controller prepared the following aging of accounts receivable: Account Classification Balance Percent Uncollectable The allowance for doubtful accounts balance on January 1, 2014 w Prepare summary journal entries to record a) credit sales, b) collections, c) the provision for bad debts and d) write offs using the percentage of sales method. Assume that over the past three years 1.5% percent of monthly sales have proven to be uncollectable. (A summary journal entry is one entry to cover the entire year's activity in lieu of individual