At the beginning of the current period, Swifty Corp. had balances in Accounts Receivable of $164,000 and in Allowance for Doubtful Accounts of $7,380. During the period, it had net credit sales of $656,000 and collections of $625,660. It wrote off uncollectible accounts receivable of $5,986. Uncollectible accounts are estimated to total $20,500 at the end of the period. (Omit recording cost of goods sold.) (ac) Enter the beginning balances for Accounts Receivable and Allowance for Doubtful Accounts in a tabular summary. Use the summary to record transactions (a), (b), and (c) below. (a) Record sales and collections during the period. (b) Record the write-off of uncollectible accounts during the period. (c) Record bad debt expense for the period. - Decreases in assets, liabilities, or stockholders' equity require a negative sign or parentheses. - Increases in expenses require a negative sign or parentheses. - Increases to Allowance for Doubtful Accounts require a negative sign or parentheses