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 (or entries) to record the recovery of the uncollectible account during the period is (are): Accounts Receivable 2,800 Allowance for Doubtful Accounts 2,800 Cash 2,800 Accounts Receivable 2,800 Bad Debt Expense 2,800 Allowance for Doubtful Accounts 2,800 Accounts Receivable 2,800 Allowance for Doubtful Accounts 2,800 Accounts Receivable 2,800. Cash 2,800 Allowance for Doubtful Accounts 2,800 Bad Debt Expense 2,800