Mattel Company's balance sheet as of September 31, 2019 showed Accounts Receivable debit bal- ance of $600.000 and Allowance for Doubtful Accounts credit balance of $25,000. During October 2019, the transactions affecting accounts receivable were as follows: (7 pts) $ 150,000 10,000 a) Sales on account b) Sales returns and allowances c) Cash collections from customers d) Accounts receivable from Toy Store Co. written off 8,000 After an analysis of an aging schedule of all customer's accounts on October 31, 2019, Mattel Company decided that Allowance for Doubtful Accounts should be adjusted to $28.000. Required: a) Using October 1" as the transaction date, record the journal entry for each of the four items above (a, b, c and d). No explanations are required. (2 pts) b) Record the adjusting entry on October 31" to adjust the allowance for doubtful accounts, assuming that Mattel adjusts its accounts at the end of each month. No explanation is required. (2 pts) c) Calculate the net accounts receivable that should be reported on the October 315" balance sheet (2 pts) written-off, Toy Store Co. sent Mattel Co. a check for $5,000. (1 pt) Record the journal entry for Mattel Co. 4. The following are selected transactions of Yovann (2 pts ea. - 20 pts) transactions of Yovanny Company during December 2019 each transaction (omit explanations) December 1. Established a Petty Cash Fund for $150.