At the beginning of the current period, Kingbird Corp. had balances in accounts receivable of $$211,000$ and in allowance for doubtful accounts of $$8,910($credit$).$ During the period, it had net credit sales of $$777,300$ and collections of $$764,980.$ It wrote off as uncollectible accounts receivable of $$8,009.$ However, a $$2,977$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$23,630$ at the end of the period. $($Omit cost of goods sold entries.$)$