The December 31, 2018 balance sheet of the Sirus Company had Accounts Receivable of $650,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2019, the following transactions occurred: sales on account $1,420,000 (cost of inventory was $940,000); sales returns and allowances, $100,000; collections from customers, $1,250,000; accounts written off, $35,000; previously written off accounts of $5,000 were reinstated and collected. Instructions: (a) Journalize the 2019 transactions, assuming Sirus Company uses perpetual inventory system. Please use the following format for your answer. Date Account Debit Credit B HTML all facto IVA - AI E 331> ve C