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

Accounts receivable

$$550,000$

Less: Allowance for doubtful accounts

$40,000$

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

$$2,500,000$

$50,000$

$2,200,000$

$40,000$

$15,000$

$($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.$)($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 $0$ for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($To reinstate account previously written off$)$

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