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6. value: 15 points Ming Company began operations on January 1, 2008. During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows: 2008 a. b. c. d. Sold $1,353,600 of merchandise (that had cost $978,000) on credit, terms n/30. Wrote off $19,000 of uncollectible accounts receivable. Received $674,000 cash in payment of accounts receivable. In adjusting the accounts on December 31, the company estimated that 3.00% of accounts receivable will be uncollectible. 2009 e. f. g. h. Sold $1,538,900 of merchandise (that had cost $1,311,400) on credit, terms n/30. Wrote off $27,800 of uncollectible accounts receivable. Received $1,195,500 cash in payment of accounts receivable. In adjusting the accounts on December 31, the company estimated that 3.00% of accounts receivable will be uncollectible. Required: Prepare journal entries to record Ming's 2008 and 2009 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system. Round your answers to the nearest dollar amount. Omit the "$" sign in your response.) 2008 General Journal Debit Credit General Journal Debit Credit a. b. c. d. 2009 e. f. g. h