The Accounts Receivable balance and Allowance for Bad Debts for at December 31 2023 was $10,800 and $2,000 (credit balance), respectively. During 2024 completed the following transactions:

a.	Sales revenue on account, $287,200 (ignore Cost of Goods Sold).
b.	Collections on account, $219,000.
c.	Write-offs of uncollectibles, $6,000.
d.	Bad debts expense of $5,100 was recorded.

1.	Journalize Precious Gems Collection's transactions for 2024 assuming Precious Gems Collection uses the allowance method.
2.	Post the transactions to the Accounts Receivable, Allowance for Bad Debts, and Bad Debts Expense T-accounts, and determine the ending balance of each account.
3.	Show how accounts receivable would be reported on the balance sheet at December 31, 2024.