At the beginning of the current period, Emler Corp. had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,000 (credit). During the period, it had net credit sales of $800,000 and collections of $763,000. It wrote off as uncollectible accounts receivable of $7,000. However, a $3,000 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,000 at the end of the period. (a) Prepare the entries to record sales and collections during the period. Account/Description Debit Credit (To record the sales.) (To record the collections.) (b) Prepare the entry to record the write-off of uncollectible accounts during the period. Account/Description Debit Credit (c) Prepare the entries to record the recovery of the uncollectible account during the period. Account/Description Debit Credit (To reinstate the account receivable.) (To record the collection.) (d) Prepare the entry to record bad debts expense for the period. Account/Description Debit Credit (e) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. Accounts receivable $ Allowance for doubtful accounts $ (f) What is the net realizable value of the receivables at the end of the period? $