The following data were selected from the records of Sykes Company for the year ended December 31, Current Year.

Balances January 1, Current Year
Accounts receivable (various customers)	$	120,000
Allowance for doubtful accounts		9,000

In the following order, except for cash sales, the company sold merchandise and made collections on credit terms 4/10, n/30 (assume a unit sales price of $500 in all transactions and use the gross method to record sales revenue).

Transactions during Current Year (Only need help with these problems)

F. R. Smith paid his account in full within the discount period.

G. Collected $91,000 cash from customer sales on credit in prior year, all within the discount periods.

H. Miller paid the invoice in (c) within the discount period.

J. Three days after paying the account in full, K. Miller returned seven defective units and received a cash refund.

M. The estimated bad debt rate used by the company was 3.5 percent of credit sales net of returns.

Required:

1. Using the following categories, indicate the effect of each listed transaction, including the write-off of the uncollectible account and the adjusting entry for estimated bad debts (ignore cost of goods sold). The first transaction is used as an example. (Round your answers to the nearest whole dollar amount. Amounts to be deducted should be indicated by a minus sign.)

Transaction	Sales Revenue	Sales Discounts (Taken)	Sales Returns and Allowances	Bad Debt Expense
A.	$266,000
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
Total