At December $31,2021,$ Sandhill Company had a balance of $$29,500$ in the Allowance for Doubtful Accounts. During $2022,$ Sandhill

wrote off accounts totaling $$26,196.$ One of those accounts $($$$3,540)$ was later collected. At December $31,2022,$ an aging schedule

indicated that the balance in the Allowance for Doubtful Accounts should be $$37,760.$Prepare journal entries to record the $2022$ transactions of Sandhill Company. $($Credit account titles are automatically indented when

the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select $"$No Entry" for the

account titles and enter $0$ for the amounts.$)$

Sr$.$

$(1)$

$($To record write$-$off of accounts receivable$)$

$(2)$

$($To reverse write$-$off of accounts receivable$)$

$(3)$

$($To record collection of accounts receivable$)$

$(4)$