At December 31, 2019, Pharoah Co. reported the following information on its balance sheet.

Accounts receivable		$967,500
Less: Allowance for doubtful accounts		81,000

During 2020, the company had the following transactions related to receivables.

1.		Sales on account		$3,733,800
2.		Sales returns and allowances		48,200
3.		Collections of accounts receivable		2,800,200
4.		Write-offs of accounts receivable deemed uncollectible		90,400
5.		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.)