At December 31, 2016, House Co. reported the following information on its balance sheet. During 2017, the company had the following transactions related to receivables. Sales on account $3, 733, 800 Sales returns and allowances 48, 200 Collections of accounts receivable 2, 800, 200 Write-offs of accounts receivable deemed uncollectible 90, 400 Recovery of bad debts previously written off as uncollectible 27, 550 (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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (To reverse account previously written off.) (To record the collection of accounts receivable.)