At the beginning of the current period, Splish Brothers Corp. had balances in Accounts Receivable of $$185,100$ and in Allowance for Doubtful Accounts of $$8,880($credit$).$ During the period, it had net credit sales of $$758,500$ and collections of $$691,100.$ It wrote off as uncollectible accounts receivable of $$7,839.$ However, a $$2,841$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$23,050$ at the end of the period. $($Omit cost of goods sold entries.$)$

$($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.

$($List all debit entries before credit entries. 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