At December 31, 2021, Sunland Co.reported the following information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $965,700 80,200 During 2022, the company had the following transactions related to receivables. 1. $3,748,600 49,300 2. 3. Sales on account Sales returns and allowances Collections of accounts receivable Write-offs of accounts receivable deemed uncollectible Recovery of accounts previously written off as uncollectible 2.817.500 4. 90.500 5. 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. 3. 4 5. 5. (To reverse account previously written off.) (To record the collection of accounts receivable.)