The following data were selected from the records of Tunga Company for the year ended December 31, 2021; The company selis merchandise for cash and on open account with credit terms 2/10,n30. Assume a unit sales price of $500 in all transactions, and use the gross method to record sales revenue. The following transactions occurred during 2021 : a. Sold merchandise for cash, $234,000. b. Sold merchandise to R. Agostino orropen account for $11,500 e Sold merchandise to K. Alack on open account for $25,000. d. Two days after purchase, R. Agostino returned one of the units purchased in (b) and received account credit. e. Sold merchandise to B. Assaf on open account for \$26,000. CR. Agostino paid his account in full within the discount period. 9. Collected $98,000 cash from customers for credit sales made in 2020 , all within the discount periods. h. K. Binck paid the imvoice in (c) within the discount period. 1. Sold merchandise to R. Fong on open account for $17,500. 1. Three days after paying the account in full, K. Black returned seven defective units and recelved a cash refund. k. Collected $6.000 cash on an accounts receivable for sales made in 2020. The amount was received after the discount period. i Wrote off an old account of $3,000 affer deciding that the amount would never be collected. m. The company estimates that 4 percent of the occounts receivable at December 31,2021 , will be uncollectible in the future. Required: 1. Using the folowing categories, indicote the dollar effect of each listed transaction, including the write-off of the uncollectible account and the adiusting entry for estimated bad debts (ignore cost of soles). The effects of the first transiction are shown as an example: (Enter any decreases to account balances with a minus sign, In addition, enter all cells which have no change as a ZtRO (O))