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

Batances January $1,$ current year

Accounts receivable $($various customers$)$ $$119,000$

Allowance for doubtful accounts

$7,000$

In the following order, except for cash sales, the company sold merchandise and made collections on credit terms $\frac{5}{10},\frac{n}{30}($assume a unit sales price of $$600$ in all transactions$).$

Transactions during current year:

a$.$ Sold merchandise for cash, $$264,000.$

b$.$ Sold merchandise to R$.$ Smith; invoice price, $$9,000.$

c$.$ Sold merchandise to K$.$ Miller; invoice price, $$26,000.$

d$.$ Two days after purchase date, R$.$ Smith returned one of the units purchased in $($b$)$ and received account credit.

e$.$ Sold merchandise to B$.$ Sears; invoice price, $$24,000.$

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

g$.$ Collected $$95,000$ cash from customer sales on credit in prior year, all within the discount periods.

h$.$ K$.$ Miller paid the invoice in $($c$)$ within the discount period.

i$.$ Sold merchandise to R$.$ Roy; invoice price, $$20,500.$

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

k$.$ After the discount period, collected $$5,000$ cash on an account receivable on sales in a prior year.

Wrote off a prior year account of $$3,000$ after deciding that the amount would never be collected.

$m.$ The estimated bad debt rate used by the company was $1\mathrm{.}0$ percent of credit sales net of returns.

Required:

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.

Note: Round your answers to the nearest whole dollar amount. Any decrease in account balances should be indicated by a minus sign.

$\backslash$table$[[$Transaction$,\backslash$table$[[$Sales$],[$Revenue$]],\backslash$table$[[$Sales$],[$Discounts$],[($taken$)]],\backslash$table$[[$Sales$],[$Returns and$],[$Allowances$]],\backslash$table$[[$Bad Dobt$],[$Expense$]]],[$a$.,,264,000],[$b$.],[$c$.],[$d$.],[$e$.],[$f$.],[$g$.],[$h$.],[i$