please solve question B and all the references is provided

During 2021 , the company had the following summary transactions for receivables: 1. Sales on account, $6,588,000; Cost of goods sold, $3,615,000; return rate of 2% 2. Selling price of goods returned, $106,000; cost of goods returned to inventory, $56,200 3. Collection of accounts receivable, $6,588,000 4. Write offs of accounts receivable deemed uncollectible, $191,000 5. Collection of accounts previously written off as uncollectible, $89,100 6. After considering all of the above transactions, total estimated uncollectible accounts, $127,300 Prepare journal entries to record each of the above summary transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Inventory (To record cost of goods sold) 2. Refund Liability 106000 Accounts Receivable (To record sales returns) Inventory 56200 Estimated Inventory Returns (To record cost of goods returned) 3. Cash 6588000 Accounts Receivable 4. Allowance for Doubtful Accounts 191000 4. Allowance for Doubtful Accounts 191000 Accounts Receivable 5. \begin{tabular}{|l|} Accounts Receivable \\ \hline \end{tabular} Allowance for Doubtful Accounts (To reverse write-off of account receivable) Cash 89100 Accounts Receivable (To record collection of account receivable) 6. Bad Debts Expense 84400 Allowance for Doubtful Accounts 84400 (1) Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts, (2) enter the opening balances, (3) post the above summary entries, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous question.) Allowance for Doubtful Accounts