The Balance Sheet of Kamla Company on December 31, 2017 showed Accounts Receivable of $720,000 and Allowance for Doubtful Accounts of $9,800. During the month of January 2018, the transactions affecting accounts receivable were as follows: a) Sales on account b) Sales returns and allowances (on credit sales) c) Cash collections from customers d) Accounts receivable from Maude Company written-off as worthless $ 128,000 43,000 165,000 8,200 After a careful aging and analysis of all customer's accounts on January 31, 2018, it was decided that the Allowance for Doubtful Accounts should be adjusted to a balance of $14,600. Required: 1) Using January 1 as the transaction date, record the entry in general journal form for each of the four above items (a, b, c, & d) and the adjusting entry on January 31 to adjust the allowance for doubtful accounts. 2) Record the entries in the general journal assuming that on June 30, sik months after the receivable from Maude Company had been written-off as worthless, Maude Company settled the account by sending us a check for $4,500