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

General Ledger
Accounts Receivable
Dec. 31/19 Balance	159,500	7,020	Jan. 4/20
Credit sales in 2020	????	????	Collections in 2020
		14,200	July 15/20
Dec. 31/20 Balance	????

Allowance for Doubtful Accounts
July 15/20	14,100	220	Dec. 31/19 Balance
		????	Dec. 31/20
		????	Dec. 31/20 Balance

Accounts Receivable Subledger
JenStar Company
Dec. 31/19 Balance	48,400
Nov. 15/20	????	48,400	Jan. 20/20
Dec. 31/20 Balance	105,000

Indigo Developments
Dec. 31/19 Balance	-0-
Mar. 1/20	17,200	17,200	Mar. 20/20
Nov. 28/20	39,600
Dec. 2/20	4,100
Dec. 31/20 Balance	43,700

Lomas Industries
Dec. 31/19 Balance	????
		7,020	Jan. 4/20
		????	Jan. 7/20
Apr. 21/20	52,600	52,600	May 5/20
Dec. 7/20	22,000
Dec. 31/20 Balance	22,000

PDQ Servicing
Dec. 31/19 Balance	14,200
		14,200	July 15/20
Dec. 31/20 Balance	-0-

During the year 2020, there were no recoveries of accounts previously written off. Only one account, that of PDQ Servicing, was identified as being uncollectible on July 15, 2020. On January 4, 2020, Farthington issued a $7,020 credit memo to Lomas Industries regarding damaged goods returned. Required: Analyzing the accounts, determine the following amounts: a. The December 31, 2019, balance in Lomas Industries account.

b. The January 7, 2020, collection from Lomas Industries.

c. The December 31, 2020, balance in the Accounts Receivable controlling account.

d. The November 15, 2020, transaction in JenStar Companys account.

e. Collections during 2020.

f. Credit sales during 2020.

g. Adjusting entry on December 31, 2020, to estimate uncollectible accounts based on a rate of 2.5% of outstanding receivables. (Round your final answers to nearest whole dollar.)

h. The December 31, 2020, 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, 2020. (Round your final answers to nearest whole dollar.)

Amount Amount Amount Amount Amount Amount Journal entry worksheet 1 > Record the adjusting entry to estimate uncollectible accounts based on a rate of 2.5% of outstanding receivables. Note: Enter debits before credits. General Journal Debit Credit Date Dec 31 Record entry Clear entry View general journal Amount Partial Balance Sheet Current assets