I need the answer for b) ans you can use a) to so it because its right

At December 31, 2017. Benton Imports Inc. reported this information on its balance sheet. $646,000 Accounts receivable Less Allowance for doubtful accounts 36,000 During 2018, the company had the following summary transactions related to receivables and sales. Benton uses the perpetual Inventory system 1. 2 3 Sales on account amounted to $2,518,000. The cost of the inventory sold was $2,115,120. Sales returns and allowances with a total sales price of $40,000 and a cost of $33,600 were restored to inventory Collections of accounts receivable were $2,194,000 Write-offs of accounts receivable deemed uncollectible $40,500 Recovery of bad debts previously written off as uncollectible, $16,500. 4. 5. No. Account Titles and Explanation Debit Credit 1. Accounts Receivable 2513000 Sales 2518000 (To record sales) Cost of Goods Sold 2115120 Inventory 2115120 (To record cost of the merchandise sold) 2. Sales Returns and Allowances Accounts Receivable (To record sales returns and allowances) Inventory 33600 Cost of Goods Sold (To record cost of sales on sales returns) 1o0010 DITO If IT IT CANON TO 3. Cash Accounts Receivable 2194000 4. Allowance for Doubtful Accounts Accounts Receivable 5. Accounts Receivable Allowance for Doubtful Accounts (To reverse write-off of account receivable) Cash 16500 Accounts Receivable Enter the January 1, 2018, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts (use Taccounts), and determine the balances before any year-end adjustments. (Post entries in the order of journal entries presented in the previous question) Accounts Recelvable hd Media Beg tal End. Bal (1) (2) (3) (4) (5) Save for Later nts Attempts: 0 of 2 used Submit