Quarries Company has a December 31 year end. The company's balance sheet at December 31, 2019 showed a $120,000 balance in Accounts Receivable while the Allowance for Doubtful Accounts account had a balance of $9,000 credit. During the following year of 2020, the below transactions occurred: 1. Wrote off the account of customer, J. Smith, for $7,500 2. Provided $80,000 of services to customers on account 3. Collected $92,000 from customers who were paying their account receivable 4. At December 31, 2020, the company aged its accounts receivable and based on this aging, estimated that the Allowance for Doubtful Accounts should have a balance of $10,200. Required: (6 Marks) Prepare the necessary journal entries for the four transactions indicated above. Explanations under each entry is not required. The partial chart of accounts, in alphabetical order, for Quarries Company is provided below to assist you with account names. Accounts Payable Accounts Receivable Accumulated Depreciation Equipment Advertising Expense Allowance for Doubtful Accounts Bad Debts Expense Cash Depreciation Expense Equipment K. Quarries, Capital Repairs Expense Revenue Supplies Supplies Expense Telephone Expense Unearned revenue