Evans Engraving specializes in custom engraved awards, plaques, and trophies. During 20Y4, it had $420,000 of total gross sales, $360,000 of which were on account. Evans collected $330,000 from its customers during the year, wrote-off $22,000 of uncollectible receivables, and gave $14,000 in sales discounts to customers. Using the Percentage of Receivables method of determining bad debts, Evans estimates $21,600 of Bad Debt Expense for the year.

Using the t-accounts below, prepare the entries for all transactions that occurred for Evans Engraving during 20y4.

Enter dollar values with no dollar sign and appropriate commas (e.g. 5,000). Every box in each t-account relates to a separate transaction and every box needs an answer. If there is no dollar value for the box, put a "0" in the space provided.