At the beginning of the current period, Oriole Company had balances in Accounts Receivable of $236,000 and in Allowance for Doubtful Accounts of $10,620. During the period, it had net credit sales of $944,000 and collections of $900,340. It wrote off as uncollectible accounts receivable of $8,614. Uncollectible accounts are estimated to total $29,500 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