I am not sure if this is filled out correctly. can you please show how this is to be done?

At December 31, 2017, Foress Imports Inc. reported this information on its balance sheet. 601,000 44,000 Accounts receivable Less: Allowance for doubtful accounts During 2018, the company had the following summary transactions related to receivables and sales. Foress uses the perpetual inventory system. 1. Sales on account amounted to $2,298,000. The cost of the inventory sold was $1,769,460 2. Sales returns and allowances with a total sales price of $ 40,000 and a cost of $ 30,800 were restored to inventory. 3. Collections of accounts receivable were $2,022,000. 4. Write-offs of accounts receivable deemed uncollectible, $ 49,000. 5. Recovery of bad debts previously written off as uncollectible,$14,000