At the beginning of the current period, Pina Corp. had balances in Accounts Receivable of $260,000 and in Allowance for Doubtful Accounts of $11,700. During the period, it had net credit sales of $1,040,000 and collections of $991,900. It wrote off uncollectible accounts receivable of $9,490. Uncollectible accounts are estimated to total $32,500 at the end of the period. (Omit recording cost of goods sold.) (ac) 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. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Increases to Allowance for Doubtful Accounts require a negative sign or parentheses. Cash Assets Beg. Bal. (a) (a) (b) (c) Stockholders' Equity