At the beginning of the current period, Martinez Corp. had balances in Accounts Receivable of $$212,000$ and in Allowance for Doubtful Accounts of $$9,540.$ During the period, it had net credit sales of $$848,000$ and collections of $$808,780.$ It wrote off uncollectible accounts receivable of $$7,738.$ Uncollectible accounts are estimated to total $$26,500$ at the end of the period. $($Omit recording cost of goods sold.$)$

$(a-c)$

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.

Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses.

Increases in expenses require a negative sign or parentheses.

Increases to Allowance for Doubtful Accounts require a negative sign or parentheses.

Assets

$=$ Liabilities

Cash

Accts. Rec.

Doubtful Accts.$]$

Beg. Bai.

$($a$)$

$($b$)$

$($c$)$