At the beginning of the current period, Emler Corporation had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,000 (credit). During the period, Emler had credit sales of $800,000 and collections on account of $763,000. Emler expects a return rate of 5%. Elmer uses a perpetual inventory system and determines that the cost of goods sold during the period was $670,000. Emler 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. Instructions 15 marks (a) Prepare the entries to record sales, cost of goods sold, and collections during the period. (b) Prepare the entry(ies) 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 any necessary adjusting entry(ies) at the end of the period. (e) What is the carrying amount of the receivables at the end of the period?