Janson Company detailed its transactions for the year below. Assuming Janson uses the allowance method for accounting for uncollectible accounts, journalize the each transaction by filling in the blanks. Disregard any impact on inventory.

Type the account name under account title. For Debit and Credit, enter numbers in the format using commas "1,000"

1. Sales on account $475,000

2. Sales returns and allowances, $15,000

3. Collections from customers, $356,000

4. Accounts written off $5,000

5. Previously written off accounts of $500 were collected