At the beginning of the current period, Kingbird Corp. had balances in Accounts Receivable of $$192,800$ and in Allowance for Doubtful Accounts of $$8,520($credit$).$ During the period, it had net credit sales of $$722,500$ and collections of $$708,940.$ It wrote off as uncollectible accounts receivable of $$7,972.$ However, a $$3,275$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$22,740$ at the end of the period. $($Omit cost of goods sold entries.$)$

$($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.

$($List all debit entries before credit entries. 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 O for the amounts.$)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

$($To record sales$)$