Assume the following information for Halloween Corp.

Accounts receivable (beginning balance)		$143,000
Allowance for doubtful accounts (beginning balance)		11,470
Net credit sales		950,000
Collections		902,000
Write-offs of accounts receivable		5,500
Collections of accounts previously written off		2,300

Uncollectible accounts are expected to be 9% of the ending balance in accounts receivable.

a) Prepare the entries to record sales and collections during the period, a separate entry to record the write-off of uncollectible accounts during the period, and another separate entry to record bad debt expense for the period.

b) Prepare the entries to record the recovery of the uncollectible account during the period.

c) Determine the ending balance in Accounts Receivable and the unadjusted balance in Allowance for Doubtful Accounts.

d) Determine the ending (adjusted) balance in Allowance for Doubtful Accounts.