Assume the following information for Marin Corp.

Accounts receivable $($beginning balance$)$

$$136,000$

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

$11,480$

Net credit sales

$938,000$

$905,000$

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.

$($a$)$

Prepare the entries to record sales and collections during the period. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit