At the beginning of the current period, Sheridan Company had balances in Accounts Receivable of $ 203,500 and in Allowance for Doubtful Accounts of $ 8,620 (credit). During the period, it had credit sales of $ 739,000 and collections of $ 813,450. It wrote off as uncollectible accounts receivable of $ 7,198. However, a $ 2,978 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $ 26,810 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.

(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 0 for the amounts.)

No.	Account Titles and Explanation	Debit	Credit
(a)	enter an account title to record sales	enter a debit amount	enter a credit amount
	enter an account title to record sales	enter a debit amount	enter a credit amount
	(To record sales)
	enter an account title to record collection	enter a debit amount	enter a credit amount
	enter an account title to record collection	enter a debit amount	enter a credit amount
	(To record collection)
(b)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
(c)	enter an account title to reinstate account previously written off	enter a debit amount	enter a credit amount
	enter an account title to reinstate account previously written off	enter a debit amount	enter a credit amount
	(To reinstate account previously written off)
	enter an account title to record collection	enter a debit amount	enter a credit amount
	enter an account title to record collection	enter a debit amount	enter a credit amount
	(To record collection)
(d)	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount