At the beginning of the current period, Sheffield Corp. had balances in Accounts Receivable of $187.800 and in Allowance for Doubtful Accounts of $9,630 (credit). During the period, it had credit sales of $860,400 and collections of $687,720. It wrote of as uncollectible accounts receivable of $7,381. However, a $2,859 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,070 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 occounts 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. (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 tities and enter ofor the amounts.)