At the beginning of the current period, Nash Ltd$.$ had balances in Accounts Receivable of $200,000$ and in Allowance for Doubtful

Accounts of $8,000($credit$).$ During the period, it had net credit sales of $800,000$ and collections of $760,000.$ It wrote off as

uncollectible accounts receivable of $6,000.$ However, a $3,000$ account previously written off as uncollectible was recovered before

the end of the current period. Uncollectible accounts are estimated to total $24,000$ 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.