At December 31, 2016. Oriole Company Imports reported this information on its balance sheet Accounts receivable Less Allowance for doubtful accounts $656, 700 39,470 During 2017 the company had the following transactions related to receivables 1 2 3 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 $2,993,700 91.944 2,556,700 42.560 5. 14,940 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually