At the beginning of the current period, Sunland Co. had a bularke of $80.000 in Accounts Aleceivable and a 55,600 credit bulance in Allowance for Doubtful Accounts In the period, it had net credit sales of $320.000 and collection of $289.200. It wrote off acceunts receivable of 512.000 as uncollectible, After a $3.200 account was written off as uncollectible, it was whbsequently colected. Thb is in addition to the other cash collections. Based on an agine schedule, uncollectible accounts are estinated to be 58.500 at the end of the period. (a) Record sales and collections in the period, tgnore any imventory and cost of goods sold for the purposes of this question (Credit account tities are outomatically indented when the amount is entered. De not indene manually. If no entry is required, select "No Entry" for the account fitles and enter O for the amounts. List all debit entries before credit entries)