At the beginning of the current period, Kingbird, Inc. had balances in Accounts Receivable of $240,000 and in Allowance for Doubtful Accounts of $10,800. During the period, it had net credit sales of $960,000 and collections of $915,600. It wrote off as uncollectible accounts receivable of $8,760. Uncollectible accounts are estimated to total $30,000 at the end of the period. (Omit recording cost of goods sold.) (ac) Enter the beginning balances for Accounts Receivable and Allowance for Doubtful Accounts in a tabular summary. Use the summary to record transactions (a), (b), and (c) below. (a) Record sales and collections during the period. (b) Record the write-off of uncollectible accounts during the period. (c) Record bad debt expense for the period. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)