At December 31, 2021, Cullumber Imports reported this information on its balance sheet. Accounts recelvable $525,000 34,000 Less: Allowance for doubtful accounts During 2022, the company had the following transactions related to receivables. 1. Sales on account $2,510,000 Sales returns and allowances Collections of accounts receivable 4. 2. 53,000 3. 2,210,000 Write-offs of accounts receivable deemed uncollectible 5. Recovery of bad debts previously written off as uncollectible 44,000 17,000 (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 Ttles and Explanation Debit Credit 1. 2. 4