At the beginning of the current period, Page Corporation had balances in Accounts Receivable of $201,100 and in Allowance for Doubtful Accounts of $9,900 (credit). During the period, Page had credit sales of $805,800 and collections on account of $769,300. Page uses a perpetual inventory system and determined that the cost of goods sold during the period was $669,500. Page 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. Prepare the entries to record sales, cost of goods sold, and collections during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 805,800 Sales 805,800 (To record sales) Cost of Goods Sold 669500 Inventory 669500 (To record cost of goods sold) Cash 769,300 Accounts Receivable 769,300 (To record collections) List of Accounts Prepare the entry to record the write-off of uncollectible accounts during the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 7.500 Allowance for Doubtful Accounts 7.500 List of Accounts Prepare the entries to record the recovery of the uncollectible account during the period. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tities and enter for the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 7500 Cash 7500 (To reverse write-off of account receivable) Allowance for Doubtful Accounts 2800 Accounts Receivable 2800 (To record recovery of uncollectible amount) List of Accounts Prepare the entry to record bad debts expense for the period. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Bad Debts Expense 20200 Allowance for Doubtful Accounts 20200 List of Accounts Using Taccounts, determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. (Post entries in the order of journal entries presented in the previous question.) Accounts Receivable Beg. Bal. 201.100 Collections 769,300 Sales 805,800 Write-off 7500 Reversal 2,800 Collections 2800 End. Bal. 230100