At the beginning of the current period bramble Corp. had balances in accounts receivable of 236,000 and in allowance for doubtful accounts of $10,620 during the period it had net credit sales of 944,000 and collections of 900,340 it wrote off uncollectible accounts receivable of 8614 uncollectible accounts are estimated to total 29,500 at the end of the period Omit , recording cost of goods sold into the beginning balance is for accounts, receivable and allowance for doubtful accounts in a tabular summary use the summary to record childs actions ABC, and see below a record sales in collections during the period b record the right off of uncollectible accounts during the period see record bad debt expense for the period