Sheridan Company reported the following information in its general ledger at December 31. All sales were on account. At the end of the year, uncollectible accounts were estimated to be 12% of accounts receivable. Using your knowledge of receivables transactions, determine the missing amounts. Ignore any inventory, cost of goods sold, and refund liabilities for the purposes of this question. (Hint: You may find it helpful to reconstruct the journal entries.) Accounts Receivable Beg. bal. 16,400 35,700 (a) 46,600 (b) 700 End. bal. (c) 26,600 Sale 46,600 Allowance for Doubtful Accounts Beg. bal. 1,099 700 (d) 2,793 End. bal. (e) 3,192 Bad Debt Expense (d) 2,793 Prepare the summary journal entries for Sheridan Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 46,600 Sales 46.600 (To record sales on account for the year.) Accounts Receivable (To record write off of accounts receivable.) (To record estimate of uncollectible accounts.) What is the amount of cash collected? Cash collected $