On January 1, The Brown Company had the following account balances. Accounts Receivable Debit $ 40,000 Credit Allowance for Uncollectible Accounts $ 400 (a) Credit sales were $ 500,000 on (b) goods costing $ 350,000. (c) Cash collections totaled $ 508,000. (d)Write-offs for July totaled $ 8,000 and(e) recoveries totaled $ 150. (f) Assume that management estimates that two percent of total credit sales are uncollectible. Required: 1. Prepare journal entries in good form for each transaction (a) through (f). 2. Calculate the balance in the Allowance for Uncollectible Accounts.