Requirements 1. Journalize sales, collections, write-offs of uncollectibles, and uncollectible-account expense by the allowance method during May. Explanations are not required. 2. Show the ending balances in Accounts Receivable, Allowance for Uncollectible Accounts, and Net Accounts Receivable at May 31. How much does Super expect to collect? 3. Show how Super Party Planners will report accounts receivable and net sales on its May 31 balance sheet and income statement for the month ended May 31. On April 30, Super Party Planners had a $39,000 balance in Accounts Receivable and a $3,910 credit balance in Allowance for Uncollectible Accounts. During May, Super made credit sales of $194,000. May collections on account were $168,000, and write-offs of uncollectible receivables totaled $2,830. Uncollectible-accounts expense is estimated as 4% of credit sales. No sales returns are expected. Ignore cost of goods sold. Requirement 1. Journalize sales, collections, write-offs of uncollectibles, and uncollectible-account expense by the allowance method during May. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Begin by recording the journal entry for May sales