The following information is available for Quality Book Sales' sales on account and accounts receivable: After several collection attempts. Quality Book Sales wrote off $3, 100 of accounts that could not be collected. Quality Book Sales estimates that 4 percent of the ending accounts receivable balance will be uncollectible. a. Compute the following amounts: (1) Using the allowance method, the amount of uncollectible accounts expense for 2016. Net realizable value of receivables at the end of 2016. b. Record the general journal entries to: (1) Record sales on account for 2016. (2) Record cash collections from accounts receivable for 2016. (3) Write off the accounts that are not collectible. (4) Record the estimated uncollectible accounts expense for 2016. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)