Kona Distributors Inc. sells a single product, Kona gourmet coffec, to restaurants in the GIA area. Kona Distributors Inc. used the perpetual imventory method and the average cost method. On January 1,2023 the company had the following opening account balances: During the three months ended March 31, 2023, the company had the following transactions: Jan. 8 fan. 12 Jan. 18 Jan. 24 Jan. 25 Jan. 26 Ian. 28 Feb 18 Mar 18 Mar 25 Purchased 100lbs of coffee for $14,000 cash. Sold 200 ibs of coffee to Restaurant 8 for $40,000 on credit with term net 30 . Received full payment from Restaurant B for the coffee sold on Jan. 12 . Received $37,000 from Restaurant A in payment of accounts receivable. The remaining balance of the amount owed by Restaurant A was written off as uncollectible. Purchased 100lbs of colfee for $16,000cash. Sold 100lbs of coffee to Restaurant C for $22,000 on credit with terms net 30 . Accepted a return of 20lbs of coffee from Restaurant C and credit was given to the customer of $4,400. Purchased 150 libs of cotfee for $14,900 cash. Sold 100lbs of coffee to Restaurant D for $19,000 on credit with terms net 30. Kona Inc. provides for uncollectibile accounts as follows: Required Prepare all journal entries necessary to account for the above transactions and any necessary adjusting journal