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	168,000	7,190	Jan. 4/20
Credit sales in 2020	????	????	Collections in 2020
		15,900	July 15/20
Dec. 31/20 Balance	????

Allowance for Doubtful Accounts
July 15/20	14,950	390	Dec. 31/19 Balance
		????	Dec. 31/20
		????	Dec. 31/20 Balance

Accounts Receivable Subledger
JenStar Company
Dec. 31/19 Balance	51,800
Nov. 15/20	????	51,800	Jan. 20/20
Dec. 31/20 Balance	113,500

Indigo Developments
Dec. 31/19 Balance	-0-
Mar. 1/20	18,900	18,900	Mar. 20/20
Nov. 28/20	44,700
Dec. 2/20	4,950
Dec. 31/20 Balance	49,650

Lomas Industries
Dec. 31/19 Balance	????
		7,190	Jan. 4/20
		????	Jan. 7/20
Apr. 21/20	57,700	57,700	May 5/20
Dec. 7/20	30,500
Dec. 31/20 Balance	30,500

PDQ Servicing
Dec. 31/19 Balance	15,900
		15,900	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 $7,190 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.)