The following post$-$closing trial balance was drawn from the accounts of Little Grocery Supplier $($LGS$)$ as of December $31,$ Year $1.$

Debit Credit

Cash $$5,380$

Accounts receivable $19,620$

Allowance for doubtful accounts $$2,205$

Inventory $22,820$

Accounts payable $8,750$

Common stock $19,800$

Retained earnings $17,065$

Totals $$47,820$ $$47,820$

Transactions for Year $2$

LGS acquired an additional $$10,100$ cash from the issue of common stock.

LGS purchased $$60,300$ of inventory on account.

LGS sold inventory that cost $$63,300$ for $$94,100.$ Sales were made on account.

The company wrote off $$1,120$ of uncollectible accounts.

On September $1,$ LGS loaned $$8,000$ to Eden Company The note had an $6$ percent interest rate and a one$-$year term.

LGS paid $$15,250$ cash for operating expenses.

The company collected $$85,910$ cash from accounts receivable.

A cash payment of $$47,820$ was paid on accounts payable.

The company paid a $$5,100$ cash dividend to the stockholders.

Accepted credit cards for sales amounting to $$3,000.$ The cost of goods sold was $$1,800.$ The credit card company charges a $4$ percent service charge. The cash has not been received.

Uncollectible accounts are estimated to be $1\mathrm{.}5$ percent of sales on account.

Recorded the accrued interest at December $31,$ Year $2.$

b$.$ Open T$-$accounts and record the beginning balances and the Year $2$ transactions.b$.$ Open T$-$accounts and record the beginning bolances and the Yeor $2$ tronsoctions. $($Round your answers to nearest whole $d$