At the beginning of the current period , espresso corporation had balances in accounts receivable of $232000, and in allowance for expected credit losses of $18000(credit). During the period , espresso had credit sales of $928000 and collections on account of $885800. Espresso expects a return rate of 5%. Espresso uses a perpetual inventory system and determined that the cost of goods sold during the period was $777200. Espresso wrote off as uncollectible accounts receivable of $9200. However a $4200 account previously written off as uncollectible was recorded before the end of the current period . Uncollectible accounts are estimated to total of $29000 at the end of the period. Prepare the entries to record sales, cost of goods sold