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

Accounts receivable

$$612,000$

Less: Allowance for doubtful accounts

$37,500$

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

Sales on account

Sales returns and allowances

Collections of accounts receivable

Write$-$offs of accounts receivable deemed uncollectible

Recovery of bad debts previously written off as uncollectible

$$2,740,000$

$55,000$

$2\mathrm{.}440,000$

$42,000$

$21\mathrm{.}000$

$($a$)$

Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. $($Omit cost of goods sold entries