1 journalize windys transactions that occurred during 2015 the company uses the allowance method

At January 1, 2015, Windy Mountain Flagpoles had Accounts Receivable of $ 34,000 and Allowance for Bad Debts had a credit balance of $ 3,000. During the year, Windy Mountain Flagpoles recorded the following:
a. Sales of $ 189,000 ($ 165,000 on account; $ 24,000 for cash).
b. Collections on account, $ 133,000.
c. Write- offs of uncollectible receivables, $ 2,800.