At the beginning of the current period, Pharoah Corp. had balances in Accounts Receivable of $$259,000$ and in Allowance for Doubtful Accounts of $$9,700($credit$).$ During the period, it

had net credit sales of $$900,000$ and collections of $$855,000.$ It wrote off as uncollectible accounts receivable of $$7,000.$ However, a $$3,300$ account previously written off as

uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$24,700$ at the end of the period. $($Omit cost of goods sold entries.$)$

$(a-d)$

$($a$)$ Prepare the entries to record sales and collections during the period.

$($b$)$ Prepare the entry to record the write$-$off of uncollectible accounts during the period.

$($c$)$ Prepare the entries to record the recovery of the uncollectible account during the period.

$($d$)$ Prepare the entry to record bad debt expense for the period.