At the beginning of the current period, Ayayai Corp. had balances in Accounts Receivable of $$244,000$ ?and in Allowance for Doubtful Accounts of $$10,980.$ ?During the period, it had net credit sales of $$976,000$ ?and collections of $$930,860.$ ?It wrote off uncollectible accounts receivable of $$8,906.$ ?Uncollectible accounts are estimated to total $$30,500$ ?at the end of the period. $($Omit recording cost of goods sold.$)$

$(a-c)$

Enter the beginning balances for Accounts Receivable and Allowance for Doubtful Accounts in a tabular summary. Use the summary to record transactions $($a$),($b$),$ ?and $($c$)$ ?below.

$($a$)$ ?Record sales and collections during the period.

$($b$)$ ?Record the write$-$off of uncollectible accounts during the period.

$($c$)$ ?Record bad debt expense for the period.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases to Allowance for Doubtful Accounts require a negative sign or parentheses.

Assets

$=$ ?Liabilities