Matthews Distributors is an award winning beverage distributor in the state of Iowa. For the current year, Matthews Distributors has the following transactions: total beverage sales = $710,000; sales discounts = $18,000; sales returns = $46,000; sales allowances = $26,000. In addition, at the end of the year the company estimates the following transactions associated with beverage sales in the current year will occur next year: sales discounts = $1,800; sales returns = $5,520; sales allowances = $3,470. Compute net sales

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- Medillan Clinic provides treatment and care for individuals with spinal cord injuries. On December 31, 2021 before any adjustment, the clinic has the following balances: Accounts Receivable = $108,000; Allowance for Uncollectible Accounts = $3,800 (debit). As shown below, the clinic uses an aging of accounts receivable to estimate uncollectible accounts