At the beginning of the current period, Metlock, Inc. had balances in Accounts Receivable of $211,200 and in Allowance for Doubtful Accounts of $9,490 (credit). During the period, it had net credit sales of $804,300 and collections of $839,040. It wrote off as uncollectible accounts receivable of $7,902. However, a $3,002 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $22,760 at the end of the period. (Omit cost of goods sold entries.)

(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.

(Credit account titles are automatically indented when amount is entered. Do not indent manually.) Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. What is the net realizable value of the receivables at the end of the period?

No. Account Titles and Explanation Debit Credit (To record sales) (To reinstate account previously written off)