Accounts receivable $($beginning balance$)$ $$136,000$

Allowance for doubtful accounts $($beginning balance$)$

$11,480$

Net credit sales

$938,000$

Collections

$905,000$

Write$-$offs of accounts receivable

$5,000$

Collections of accounts previously written off

$1,900$

Uncollectible accounts are expected to be $8\%$ of the ending balance in accounts receivable.

Prepare the entries to record sales and collections during the period. $($List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$

Account Titles and Explanation

Debit

Credi