At December 31, 2021, House Co. reported the following information on its balance sheet.

Accounts receivable		$960,000
Less: Allowance for doubtful accounts		80,000

During 2022, the company had the following transactions related to receivables.

1.		Sales on account		$3,700,000
2.		Sales returns and allowances		50,000
3.		Collections of accounts receivable		2,810,000
4.		Write-offs of accounts receivable deemed uncollectible		90,000
5.		Recovery of accounts previously written off as uncollectible		29,000

(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.)