Wilson Corp. is a wholesaler of imported products. The company had the following opening balances at January 1, 2020 Accounts receivable $212,100 Less: Allowance for doubtful accounts $-25,452 Net realizable value $186,648 During 2020, the company had the following summary transactions: a. Sales on account, $2.303,000: cost of goods sold, $1,036,000 b. Products returned by customers, $46,000; cost of inventory returned, $21,000 c. Cash collections on accounts receivable. $2,119,000 d. Write-offs of accounts receivable determined to be uncollectable, $31,815 e. A customer that was previously written off sent in a cheque for $2.900 f. You estimate that $38,000 of your accounts receivable will be uncollected next year. Record all the above transactions and then answer the questions that follow. The entry to record transaction (a) would include which of the following? Select ALL that apply. (4 points Cno entry required Odecrease Allowance for Doubtful Accounts Odecrease Cost of Goods Sold Cincrease Cost of Goods Sold