Accounts Receivable

Dec. $31/22$ Balance $74,000$

$380,000407,000$

$2,950$

$210210$

Dec. $31/23$ Balance $44,050$

Allowance for Doubtful Accounts

$2,770$ Dec. $31/22$ Balance

$210$

$2,9502,500$

$2,530$ Dec. $31/23$ Balance

Required:

Analyzing the information presented in the T$-$accounts above, identify the dollar value related to each of the following:

Credit sales during the period.

Collection of credit sales made during the period.

Write$-$off of an uncollectible account.

Recovery of the account previously written off.

The adjusting entry to estimate bad debts.