At the beginning of the current period, Blue Spruce Corp. had balances in Accounts Receivable of $211,700 and in Allowance for Doubtful Accounts of $8,370. During the period, it had net credit sales of $763,800 and collections of $782,420. It wrote off as uncollectible accounts receivable of $7,326. Uncollectible accounts are estimated to total $25,790 at the end of the period. (Omit recording cost of goods sold.) 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. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Assets = Liabilities + Stockholders' Equity Retained Earnings Allow. For Cash + Accts. Rec. Doubtful Accts + Common Stock + Rev. Exp. Beg. Bal. 763800 763800 $ $ $ $ (a) (b) (c)