Question $1[12$ points$]$

Vision Consulting Inc. showed the following account balances at December $31,2019$ : Accounts Receivable, $$331,000$; Allowance for Doubtful Accounts, $$2,100$; Sales $($all on credit$),$ $$1,425,000$; Sales Discounts $$23,500$

During $2020,$ credit sales were $$1,275,000$; sales discounts taken were $$16,500$; accounts receivable collected were $$1,188,000$; and accounts written off during the year totaled $$69,000.$

Assume that Vision Consulting Inc. uses an aging analysis to estimated uncollectible receivables as shown below. For each journal entry enter an appropriate description, and enter the dates in the format dd$/$mmm $($ie$.15/$Jan$).$

T$-$Accounts have been provided for your calculations, but will not be marked.

$\backslash$table$[[$Age of Accounts,December $31,2019,$December $31,2020,$Uncollectible$],[$Receivable$,$Accounts Receivable Total,Accounts Receivable Total,Percentage$],[$Not due $($under $30$ days$),225,000,259,000,1\%$