At the beginning of the current period, Swifty Corporation had balances in Accounts Receivable of $195,100 and in Allowance for Doubtful Accounts of $ 9,350 (credit). During the period, it had net credit sales of $ 745,500 and collections of $ 835,120. It wrote off as uncollectible accounts receivable of $7,831. However, a $ 3,184 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $ 24,100 at the end of the period. (Omit cost of goods sold entries.)

d)

Prepare the entry to record bad debt expense for the period.

Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts.