make the journal neccessary entities for the transaction:

(so the solution to the question is sequential)

1.Company exported 28.000 USD Merchandise, Rate was 8,05 TL/USD. The account will be closed in 30 days.Cost of Goods Sold is 95.000 TL . Transportation and Custom expenses are 14.000 TL + %10 VAT. Check is endorced to pay the expenses.

2.Total Credit Sales of Current year is 270.000 TL. Past Three years average for uncollectible is estimated %3 of credit sales.

3.Export Customer Closed the account by transferring to Bank when the USD parity is 7.85 TL/USD

4. At the end of the year 64.000 TL, Customer 0pen account is proved to be doubtful.