At December 31, 2021, Sandhill Imports reported this information on its balance sheet.

Accounts receivable		$537,000
Less: Allowance for doubtful accounts		29,000

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

1.		Sales on account		$2,470,000
2.		Sales returns and allowances		46,000
3.		Collections of accounts receivable		2,170,000
4.		Write-offs of accounts receivable deemed uncollectible		41,000
5.		Recovery of bad debts previously written off as uncollectible		22,000

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.	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
	enter an account title to record the first transaction	enter a debit amount	enter a credit amount
2.	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
	enter an account title to record the second transaction	enter a debit amount	enter a credit amount
3.	enter an account title to record the third transaction	enter a debit amount	enter a credit amount
	enter an account title to record the third transaction	enter a debit amount	enter a credit amount
4.	enter an account title to record the fourth transaction	enter a debit amount	enter a credit amount
	enter an account title to record the fourth transaction	enter a debit amount	enter a credit amount
5.	enter an account title to record the fifth transaction to reinstate account previously written off	enter a debit amount	enter a credit amount
	enter an account title to record the fifth transaction to reinstate account previously written off	enter a debit amount	enter a credit amount
	(To reinstate account previously written off)
	enter an account title to record the fifth transaction	enter a debit amount	enter a credit amount
	enter an account title to record the fifth transaction	enter a debit amount	enter a credit amount
	(To record collection of accounts receivable)

List of Accounts

Enter the January 1, 2022, balances in Accounts Receivable and Allowance for Doubtful Accounts, post the entries to the two accounts and determine the balances. (Post entries in the order of journal entries posted in the previous part)

Accounts Receivable
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose the end date of the accounting period Bal.(1)(2)(3)(4)(5)	enter a debit balance	choose the end date of the accounting period Bal.(1)(2)(3)(4)(5)	enter a credit balance
Allowance for Doubtful Accounts
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a debit amount	choose a transaction date Bal.(1)(2)(3)(4)(5)	enter a credit amount
choose the end date of the accounting period Bal.(1)(2)(3)(4)(5)	enter a debit balance	choose the end date of the accounting period Bal.(1)(2)(3)(4)(5)	enter a credit balance