Oriole Company reported the following information in its general ledger at December 31. All sales were on account. At the end of the year, uncollectible accounts were estimated to be 11% of accounts receivable.

Using your knowledge of receivables transactions, determine the missing amounts. Ignore any inventory, cost of goods sold, and refund liabilities for the purposes of this question. (Hint: You may find it helpful to reconstruct the journal entries.)

Accounts Receivable
Beg.	bal.	16,200			35,500
		(a) enter a debit amount			(b) enter a credit amount
End.	bal.	(c) enter a debit balance
Sale
					44,900
Allowance for Doubtful Accounts
			Beg.	bal.	1,022
		700			(d) enter a credit amount
			End.	bal.	(e) enter a credit balance
Bad Debt Expense
		(d) enter a debit amount

Prepare the summary journal entries for Oriole Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Account Titles and Explanation	Debit	Credit
enter an account title to record sales on account for the year	enter a debit amount	enter a credit amount
enter an account title to record sales on account for the year	enter a debit amount	enter a credit amount
(To record sales on account for the year.)
enter an account title to record write off of accounts receivable	enter a debit amount	enter a credit amount
enter an account title to record write off of accounts receivable	enter a debit amount	enter a credit amount
(To record write off of accounts receivable.)
enter an account title to record estimate of uncollectible accounts	enter a debit amount	enter a credit amount
enter an account title to record estimate of uncollectible accounts	enter a debit amount	enter a credit amount
(To record estimate of uncollectible accounts.)

What is the amount of cash collected?

Cash collected

$enter a dollar amount of Cash collected