I don't understand how to complete this practice question.

@Sirnon Company of Bathurst completed the Following transactions: 2013 Jan. 3 Sold merchandise on account to Ray's Supply. $1,500. 15 Wrote off the account of Pete Runnels as uncollectible because of his death. $600. Mar. 15 Received $400 from Roland Co., whose account had been written off in 2011. The account was reinstated and the collection recorded. Apr. 9 Received 10% ofthe $4.000 owed by Lane Drug. The remainder was written off as uncollectible. June 14 The account of Mel's Garage was reinstated for $1.200 [amount received). The account was written off three years ago. Oct. 13 Prepared a compound entry to write the following accounts off as uncollectible: Jane's Diner, $200; Keen Auto. $400: Ralph's Hardware. $600. Now. 12 Sold merchandise on account toJ.B. Rug. $1.900. Dec. 31 On the basis of an aging of accounts receivable. it was esti- mated that $7.000 will be uncollectible out of a total of $160,000 in Accounts Receivable 31 Closed Bad Debts Expense to Income Summary; Miriam! Data Account No. Balance szCe Allowance for Doubtful Accounts 114 $4,100 CitJan. l, 2013 Income Summary 312 Bad Debts Expense 612 ACCOUNTING FOR nan DEBTS r533 Raga ind a. Journalize the transactions. 1:. Post to Allowance for Doubtful Accounts, Income Summary, or Bad Debts Expense as needed: [Be sure to record the beginning balance in the allowance account in your workbook.) c. Prepare a current awets section of the balance sheet. Ending balances needed: Cash. $13.000; Accounts Receivable, $160,000; Ofce Supplies, $2.111); Merchandise Inventory, $103300; Prepaid Rent, $1,250; and your calculated balance for Allowance for Doubtful Accounts