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 credit sales of $$763,800$ and collections of $$782,420.$ It wrote off as uncollectible 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.$)$

$($a$)-(d)$

$($a$)$ Prepare the entries to record sales and collections during the period.

$($b$)$ Prepare the entry to record the write$-$off of uncollectible accounts during the period.

$($c$)$ Prepare the entries to record the recovery of the uncollectible account during the period.

$($d$)$ 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. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$