X Company uses the allowance method for estimating uncollectible accounts. Prepare journal entries to record the following transactions: January 5 Sold merchandise to Jane Harder for 1,000, terms 1/10, n/15. January 15 received C200 from Jane Harder on account. August 21 wrote off as uncollectible the remaining balance of the Jane Harder account. Record entry of January 15 P14-4A On January 1, 2017, Ven Corporation had the following stockholders' equity accounts. Common Stock (no par value, 90,000 shares issued and outstanding) Retained Earnings During the year, the following transactions occurred. $1,600,000 500.000 Feb. 1 Declared a $1 cash dividend per share to stockholders of record on February 15, payable March 1. Mar. 1 Apr. 1 Paid the dividend declared in February Announced a 3-for-1 stock split. Prior to the split, the market price per share was $36. July 1 Declared a 5% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $16 per share 31 Dec. 1 Issued the shares for the stock dividend. Declared a $0.50 per share dividend to stockholders of record on December 15. payable January 5, 2018. 31 Determined that net income for the year was $350,000, Instructions Prepare the stockholders' equity section of the balance sheet at (a) March 31, (b) June 30, (c) September 30, and (d) December 31, 2017