Reconstructing events when using the allowance method. Selected data from the accounts of Seward Corporation appear below.

January 1 December 31 Accounts Receivable— Gross $82,900 Dr. $ 87,300 Dr.

Allowance for Uncollectible Accounts 8,700 Cr. 9,100 Cr.

Retained Earnings (Bad Debt Expense) — 4,800 Dr.

Retained Earnings (Sales) — 240,000 Cr.

The firm makes all sales on account. There were no recoveries during the year of accounts written off in previous \ears.

Give the journal entries for the following transactions and events during the year:

a. Sales on account

b. Provision for estimated uncollectible accounts

c. Write-off of actual uncollectible accounts

d. Collection of cash from customers from sales on account