The following data were selected from the records of Tunga Company for the year ended December 31, 2021: The company sells merchandise for cash and on open account with credit terms 2/10,n/30. 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 on open account for $11,500. c. Sold merchandise to K. Black on open account for $25,000. d. Two days after purchase, R. Agostino returned one of the units purchased in (b) and recelved account credit. e. Sold merchandise to B. Assaf on open account for $26,000. f. R. 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. Block paid the invoice in (c) within the discount period. 4 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 recelvable for sales made in 2020. The amount was received after the discount period. 1. Wrote off an old account of $3,000 after deciding that the amount would never be collected. m. The company estimates that 4 percent of the accounts receivable at December 31,2021 , will be uncollectible in the future. Required: 1. Using the following categories, indicate the dollar effect of each listed transaction, including the write-off of the uncollectible account and the adjusting entry for estimated bad debts (ignore cost of sales). The effects of the first transaction 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 ZERO (O))