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

General Ledger

Accounts Receivable

Dec. $31/2022$ Balance $158,5007,000$ Jan. $4/2023$

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

$14,000$ July $15/2023$

Dec. $31/2023$ Balance $????$

Allowance for Doubtful Accounts

July $15/202314,000200$ Dec. $31/2022$ Balance

$????$ Dec. $31/2023$

Dec. $31/2023$ Balance

Accounts Receivable Subledger

JenStar Company

Dec. $31/2022$ Balance $48,000$

Nov. $15/2023????48,000$ Jan. $20/2023$

Dec. $31/20232$Balance $104,000$

Indigo Developments

Dec. $31/2022$ Balance $-0-$

Mar. $1/202317,00017,000$ Mar. $20/2023$

Nov. $28/202339,000$

Dec. $2/20234,000$

Dec. $31/2023$ Balance $43,000$

Lomas Industries

Dec. $31/2022$ Balance $????$

$7,000$ Jan. $4/2023$

$????$ Jan. $7/2023$

Apr. $21/202352,00052,000$ May $5/2023$

Dec. $7/202321,000$

Dec. $31/2023$ Balance $21,000$

PDQ Servicing

Dec. $31/2022$ Balance $14,000$

$14,000$ July $15/2023$

Dec. $31/2023$ 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 $$7,000$ 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.$)$