At December $31,2024,$ Blossom Imports reported this information on its balance sheet.

Accounts receivable

$$503,000$

Less: Allowance for doubtful accounts

$36,000$

During $2025,$ the company had the following transactions related to receivables.

Sales on account

Sales returns and allowances

$$2,320,000$

$50,000$

Collections of accounts receivable

$2,020,000$

Write$-$offs of accounts receivable deemed uncollectible

$40,000$

Recovery of bad debts previously written off as uncollectible

$21,000$

$($a$)$

Your answer is partially correct.

Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collection of accounts receivable. $($Omit cost of goods sold entries.$)($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts.$)$