At December 31, 2021, Blue Co. reported the following information on its balance sheet. Accounts receivable $953,000 Less: Allowance for doubtful accounts 79,800 During 2022, the company had the following transactions related to receivables. 1. Sales on account 2. Sales returns and allowances 3. Collections of accounts receivable $3,651,600 51,800 2,802,000 4. Write-offs of accounts receivable deemed uncollectible 88,600 5. Recovery of accounts previously written off as uncollectible 28,000 (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) (Credit account titles are automatically Indented when amount is entered. Do not indent manually) No Account Titles and Explanation Debit Credit 1. 2.