At the beginning of the current period, Sipacore Corporation had balances in Accounts Receivable of $232,000 and in Allowance for Doubtful Accounts of $10,800 (credit). During the period, Sipacore had credit sales of $928,000 and collections on account of $885,800. Sipacore expects a return rate of 5%. Sipacore uses a perpetual inventory system and determined that the cost of goods sold during the period was $777,200. Sipacore wrote off as uncollectible, accounts receivable of $9,200. However, a $4,200 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $29,000 at the end of the period.

Question:

a. Prepare the entry to record the write-off of uncollectible accounts during the period.

b, Prepare the entries to record the recovery of the uncollectible account during the period

c. What is the carrying amount of the receivables at the end of the period?