n its first year of operations, 20X2, Flow Crafts, Inc., had credit sales of $420,000 to many different customers. Of this amount, P. Walker purchased $400 and J. Jocke purchased $180 on account. During the year, cash collections of $389,000 were made, of which P. Walker paid $360 and J. Jocke paid $60. At the end of 20X2, bad debts expense was estimated to be 5% of ending accounts receivable. At December 31, 20X2, the Allowance for Uncollectible Accounts is $0. On February 23, 20X3, the balance in J. Jocke's account was written off as uncollectible. Prepare the appropriate journal entry on the books of Flow Crafts, Inc.

for a. the $420,000 in credit sales.

b. the collection of $389,000 from credit customers.

c. the estimation of bad debts expense.

d. the write-off of J. Jocke's account.