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 (credit). During the period, it had net credit sales of $763, 800 and collections of $782, 420. It wrote off as accounts receivable of $7, 326. However, a $2, 985 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25, 790 at the end of the period. (Omit cost of goods sold entries.) Prepare the entries to record sales and collections during the period. Prepare the entry to record the write-off of uncollectible accounts during the period. Prepare the entries to record the recovery of the uncollectible account during the period. Prepare the entry to record bad debt expense for the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. What is the net realizable value of the receivables at the end of the period? The net realizable value of the receivables at the end of the period