Requirement $1.$ Journalize Blue's transactions that occurred during $2018.$ The company uses the allowance method. $($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$

$($a$)$ Sales of $$188,000($ $$165,000$ on account; $$23,000$ for cash$).$ Ignore Cost of Goods Sold. $($Prepare a single compound journal entry$)$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,],[,$Cash,$23000,],[,$Accounts Receivable,$165000,],[,$Sales Revenue,,$188000],[,,,],[,$Record sales for the year.,,$]]$

$($b$.)$ Collections on account, $$136,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,]]$

$($b$.)$ Collections on account, $$136,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,],[$Cash$,136000,],[$Accounts Receivable,,$136000],[,,],[,,],[$Collected cash on account.,,$]]$

$($c$.)$ Write$-$ofts of uncollectible receivables, $$2,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,],[,$Allowance for Bad Debts,$2000,],[,$Accounts Receivable,,$2000]]$

$($c$.)$ Write$-$offs of uncollectible receivables, $$2,000.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,],[,$Allowance for Bad Debts,$2000,],[,$Accounts Receivable,,$2000],[,,,$