$$164,000,$ and write$-$offs of uncollectible receivables totaled $$2,840.$ Uncollectible$-$accounts expense is estimated as $3\%$ of credit sales. No sales returns are expected. Ignore cost of goods sold.

Read the requirements.

journal entries.$)$

$($a$)$ Begin by recording the journal entry for May sales.

$($b$)$ Next, journalize the collections on account.

Journal Entry

$($c$)$ Now journalize the write$-$offs of uncollectibles.

Journal Entry