Heller Klothing Designs started the current year with the following account balances related to its customer accounts.

Heller reported credit sales of $1,209,100 for the current year. The company collected $52,000 on account and determined that a $34,000 account due from Backes Company was uncollectible.

Accounts Receivable 520,000 Beginning Balance Allowance for Uncollectible Accounts 149,000 Beginning Balance Requirements Prepare the journal entries required for each of the following events: a. Credit sales for the current year. Ignore the effects on cost of goods sold and inventory b. Cash collections for the year c. The write-off of the Backes Company account d. The current year's provision for bad debts, assuming that Heller estimates bad debts at 14% of ending accounts receivable. Requirement a. Prepare the journal entry to record credit sales for the current year. Ignore the effects on cost of goods sold and inventory. (Record debits first, then credits. Exclude explanations from any journal entries.) Account Current Year