Tchaikovsky Corp had the following subsection of their balance sheet pertaining to accounts receivable at year end 2019:

Accounts Receivable	$682,000
Less: Allowance for Doubtful Accounts	$14,000
Accounts Receivable, net	$668,000

Using this information, create the necessary journal entries for 2020 for the following events:

1/12 Generated sales of $450,000 on account (ignore the cost of goods sold entry)

3/15 Wrote off $18,500 worth of uncollectable accounts

6/21 Collected $820,000 worth of outstanding accounts receivable

10/12 Reversed $1,500 previously written off accounts and collected the $1,500 owed

12/31 Journalized the year-end adjusting entry to reflect that 2% of outstanding accounts receivable are expected not to come in for 2021.