At December 31,2021 , Concord Co. reported the following information on its balance sheet. During 2022, the company had the following transactions related to receivables. (a) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on of accounts receivable. (Omit cost of goods sold entries) (Credit account titles are outomatically indented when amount not indent manually) No Account Titles and Explanation Debit Credit 1. 2. 3. 4. 5. (To reverse account previously written off.) (To record the collection of accounts recefvable)