The balance sheets of Wilcox Corporation on December 31, 1978. and December 31, 1979, showed accounts receivable of \(\$ 8,342,000\) and \(\$ 9,648,000\). respectively. A footnote indicates that the balances in the Allowance for Uncollectible Accounts account at the beginning and end of 1979 , after closing entries, were credits of \(\$ 749.000\) and \(\$ 931,000\), respectively. The income statement for 1979 shows that the provision for estimated uncollectible accounts was \(\$ 300,000\), which was 1 percent of sales. All sales are made on credit. There were no recoveries during 1979 of accounts written off in previous years. Give all the journal entries that were made during 1979 that have an effect on Accounts Receivable and Allowance for Uncollectible Accounts.