Reproduced below from Farthington Supply$$s accounting records is the accounts receivable subledger along with selected general ledger accounts.

General Ledger

Accounts Receivable

Dec. $31/22$ Balance $167,5007,180$ Jan. $4/23$

Credit sales in $2023????????$ Collections in $2023$

$15,800$ July $15/23$

Dec. $31/23$ Balance $????$

Allowance for Doubtful Accounts

July $15/2314,900380$ Dec. $31/22$ Balance

$????$ Dec. $31/23$

$????$ Dec. $31/23$ Balance

Accounts Receivable Subledger

JenStar Company

Dec. $31/22$ Balance $51,600$

Nov. $15/23????$

$51,600$

Jan. $20/23$

Dec. $31/23$ Balance $113,000$

Indigo Developments

Dec. $31/22$ Balance $-0-$

Mar. $1/2318,80018,800$ Mar. $20/23$

Nov. $28/2344,400$

Dec. $2/234,900$

Dec. $31/23$ Balance $49,300$

Lomas Industries

Dec. $31/22$ Balance $????$

$7,180$ Jan. $4/23$

$????$ Jan. $7/23$

Apr. $21/2357,40057,400$ May $5/23$

Dec. $7/2330,000$

Dec. $31/23$ Balance $30,000$

PDQ Servicing

Dec. $31/22$ Balance $15,800$

$15,800$ July $15/23$

Dec. $31/23$ Balance $-0-$

During the year $2023,$ there were no recoveries of accounts previously written off. Only one account, that of PDQ Servicing, was identified as being uncollectible on July $15,2023.$ On January $4,2023,$ Farthington issued a $$7,180$ credit memo to Lomas Industries regarding damaged goods returned.

Required:

Analyzing the accounts, determine the following amounts:

a$.$ The December $31,2022,$ balance in Lomas Industries$$ account.

b$.$ The January $7,2023,$ collection from Lomas Industries.

c$.$ The December $31,2023,$ balance in the Accounts Receivable controlling account.

d$.$ The November $15,2023,$ transaction in JenStar Company$$s account.

e$.$ Collections during $2023.$

f$.$ Credit sales during $2023.$

g$.$ Adjusting entry on December $31,2023,$ to estimate uncollectible accounts based on a rate of $2\mathrm{.}5\%$ of outstanding receivables. $($Round your final answers to nearest whole dollar.$)$

h$.$ The December $31,2023,$ balance in the Allowance for Doubtful Accounts. $($Round your final answer to nearest whole dollar.$)$

i$.$ Show how accounts receivable should appear on the balance sheet on December $31,2023.($Round your final answers to nearest whole dollar.$)$