Presented bel ow is information for Sunland Company. 1. Beginning-of-the-year Accounts Receivable balance was $22,900 2. Net sales (all on account) for the year were $107,300. Sunland does not offer cash discounts. 3. Collections on accounts receivable during the year were $83,900 (a) Prepare (summary) journal entries to record the items noted above, (if no eniry is required, select 'No Eniry" for the account ittes a enter O for the omaunts. Credit occount tilles are automotically indented when the omaunt is entered Do not indent monully.)