At December 31, 2021, Vaughn Co. reported the following information on its balance sheet. Accounts receivable $969,400 Less: Allowance for doubtful accounts 81,500 During 2022, the company had the following transactions related to receivables. 1. Sales on account 2. Sales returns and allowances 3. Collections of accounts receivable $3,665,300 51,300 2,804,200 4. Write-offs of accounts receivable deemed uncollectible 91,500 5. Recovery of accounts previously written off as uncollectible 28,000 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. 2. 3.