At December 31, 2019, Oriole Company reported the following information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $948,000 78,000 During 2020, the company had the following transactions related to receivables. 1. Sales on account 2. Sales retums and allowances 3. Collections of accounts receivable 4. Write-offs of accounts receivable deemed uncollectible 5. Recovery of bad debts previously written off as uncollectible $3,609,930 51,000 2,756,000 97,000 28,000 Enter the January 1, 2020, balances in Accounts Receivable and Allowance for Doubtful A (Post entries in the order of journal entries presented in the previous part.) Accounts Receivable