At the beginning of the current period, Lawn Corporation had balances in Accounts Receivable of $200,200 and in Allowance for Doubtful Accounts of $9,500 (credit). During the period, Lawn had credit sales of $798,700 and collections on account of $762,300. Lawn uses a perpetual inventory system and determined that the cost of goods sold during the period was $671,900. Lawn wrote off as uncollectible accounts receivable of $7,200. However, a $3,300 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $22,800 at the end of the period.