prepare the journal entries to record the above transactions

At January 1, 2024, Richetti Inc, reported the following information on its statement of financial position: During 2024, the company had the following summary transactions for receivables: 1. Sales on account, $1,670,000; cost of goods sold, $935,200, return rate of 7% 2. Selling price of goods returned, $83.000; cost of goods returned to inventory, $46,480 3. Collections of accounts recelvable, $1,600,000 4. Write-offs of accounts receivable deemed uncollectible, $47,000 5. Collection of accounts previously written off as uncollectible, $13,000 6. After considering all of the above transactions, total estimated uncollectible accounts, $29,000