$[$The following information applies to the questions displayed below.$]$

The following data were selected from the records of Sykes Company for the year ended December $31,$ current year.Accounts receivable $($various customers$)$ $ $120,000$

In the following order, except for cash sales, the company sold merchandise and made collections on credit terms $4/10,$

$\frac{n}{30}($assume a unit sales price of $$700$ in all transactions$).$

Transactions during current year

a$.$ Sold merchandise for cash, $$260,000.$

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

c$.$ Sold merchandise to K$.$ Miller; invoice price, $$23,000.$

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, $$26,000.$

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

g$.$ Collected $$93,000$ 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, $$25,500.$

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.

I. 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.Show how the accounts related to the preceding sale and collection activities should be reported on the current year income

statement. $($Round your answers to the nearest whole dollar amount.$)$