At the beginning of the current period, Newman Corporation had balances in Accounts Receivable of $201,100 and in Allowance for Doubtful Accounts of $9,900 (credit). During the period, Newman had credit sales of $805,800 and collections on account of $769,300. Newman uses a perpetual inventory system and determined that the cost of goods sold during the period was $669,500. Newman wrote off as uncollectible accounts receivable of $7,500. However, a $2,800 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,400 at the end of the period. The entry to record collections (not including recovery) of accounts receivable during the period is: Accounts Receivable Cash 201,100 201,100 Accounts Receivable 669,500 Cash 669,500 Cash 769,300 Accounts Receivable 769,300 Cash 805,800 Accounts Receivable 805,800 None of the above