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The following data were selected from the records of Tunga Company for the year ended December 31. 2021: The company sells merchandise for cash and on open account with credit terms 2/10. n/30. Assume a thit sales price of $500 in all transactions, and use the gross miethox to record sales revenue. The following transactions oceurred diring 2021: a Sold merchandise for cash, $234,000. b. Sold merchandise to R. Agostino on open account for $11,500. c. Sold merehandise to K. Black on open account for $25,000. d Two days after purchase, R Agostino returned one of the units purchased in (b) and received aceolnt credit: e Sold merchandise to B. Assaf on open account for $26,000. fR. Azostino paid his account in full within the discount period. S. Collected $98,000 castr from customers for credit sales made in 2020 , all within the discount perieats. hK Black paid the imoice in (c) within the discount period. I. Sold merchandise to R. Fong on opell account for $17.500. 1. Three days after paying the account in full. K. Black returned seven defective units and received a cash refund. Wrote Pare 333 including the write-off of the uncollectible accoumt and hle adjusting entry for estinlated bad debis (ignore cost of siles). The effects of the first transaction are shown as an example: 2. Prepare the journal entries for these transactions, incliding the write-off of the uneollectible account and the adjusting enlry for estimated bad debis. Do not record the cost of sales. Show computations for each entry: 3. Show how the accounts related to the preceding sale and eollection activities should be reported on the statement of earnings for 2021. (The sompany reports sales discounts as contra revenues)