At the beginning of the current period, Larkspur Corp. had balances in Accounts Receivable of $$202,700$ and in Allowance for Doubtful Accounts of $$9,200($credit$).$ During the period, it had net credit sales of $$744,100$ and collections of $$829,950.$ It wrote off as uncollectible accounts receivable of $$7,798.$ However, a $$2,979$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$26,820$ at the end of the period. $($Omit cost of goods sold entries.$)$

$($a$-$d$)$

$($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.