At the beginning of the current period, Pharoah Company had balances in Accounts Receivable of $270,000 and in Allowance for Doubtful Accounts of $9,000 (credit). During the period, it had net credit sales of $705,000 and collections of $560,000. It wrote off as uncollectible accounts receivable of $6,800. However, a $3,400 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,000 at the end of the period. Accounts Receivable (To record collection of accounts receivable) (b) Allowance for Doubtful Accounts 6800 Accounts Receivable (c) Accounts Receivable Allowance for Doubtful Accounts 3400 560000 Actounts Recelvable 6800 DoptulAcedints (To reverse write- off of account) Cash 3400 Accounts Recelvable (To record collection) (d) Bad Debt Expense Allowance for Doubttul Accounts