At December 31, 2021, Larkspur, Inc. reported this information on its balance sheet.

Accounts receivable		$642,000
Less: Allowance for doubtful accounts		37,000

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

1.		Sales on account		$2,346,000
2.		Sales returns and allowances		49,000
3.		Collections of accounts receivable		2,348,000
4.		Write-offs of accounts receivable deemed uncollectible		40,000
5.		Recovery of accounts previously written off as uncollectible		16,000

(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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

No	Account Titles and Explanation	Debit	Credit
1.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
2.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
3.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
4.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
5.	enter an account title to reverse account previously written off	enter a debit amount	enter a credit amount
	enter an account title to reverse account previously written off	enter a debit amount	enter a credit amount
	(To reverse account previously written off.)
	enter an account title to record the collection of accounts receivable	enter a debit amount	enter a credit amount
	enter an account title to record the collection of accounts receivable	enter a debit amount	enter a credit amount
	(To record the collection of accounts receivable.)