Reproduced below from Farthington Supply's accounting records is the accounts receivable subledger along with selected general ledger accounts. General Ledger Accounts Receivable Dec. 31/19 Balance Credit sales in 2020 Dec. 31/20 Balance 158,500 ???? 7,000 ???? 14,000 Jan. 4/20 Collections in 2020 July 15/20 ???? Allowance for Doubtful Accounts July 15/20 14,000 200 ???? Dec. 31/19 Balance Dec. 31/20 Dec. 31/20 Balance Dec. 31/19 Balance Nov. 15/20 Dec. 31/20 Balance Accounts Receivable Subledger JenStar Company 48,000 ???? 104,000 48,000 Jan. 20/20 Indigo Developments Dec. 31/19 Balance -0- Mar. 1/20 17,000 17,000 Mar. 20/20 Nov. 28/20 39,000 Dec. 2/20 4,000 Dec. 31/20 Balance 43,000 Dec. 31/19 Balance Lomas Industries ???? Apr. 21/20 Dec. 7/20 Dec. 31/20 Balance 7,000 Jan. 4/20 52,000 ???? 52,000 Jan. 7/20 May 5/20 21,000 21,000 Dec. 31/19 Balance PDQ Servicing 14,000 14,000 Dec. 31/20 Balance -0- July 15/20 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 $7,000 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. Amount b. The January 7, 2020, collection from Lomas Industries. Amount c. The December 31, 2020, balance in the Accounts Receivable controlling account. Amount d. The November 15, 2020, transaction in JenStar Company's account. Amount e. Collections during 2020. Amount f. Credit sales during 2020. Amount 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.) View transaction list 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. Date Dec 31 General Journal Debit Credit h. The December 31, 2020, balance in the Allowance for Doubtful Accounts. (Round your final answer to nearest whole dollar.) Amount i. Show how accounts receivable should appear on the balance sheet on December 31, 2020. (Round your final answers to nearest whole dollar.) Current assets: Partial Balance Sheet