The Accounts Receivable balance and Allowance for Bad Debts for Turning Leaves Furniture Restoration at December $31,2015,$ was $$10,800$ and $$2,000($credit balance$).$ During $2016,$ Turning Leaves completed the following transactions:

$($Click the icon to view the transactions.$)$

Read the requirements.

Requirement $1.$ Journalize Turning Leaves's transactions for $2016$ assuming Turning Leaves uses the allowance method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

a$.$ Sales revenue on account, $$265,800($ignore Cost of Goods Sold$).$

a$.1$ Accounts and Explanation