At the beginning of the current period, Walla Walla Corporation had balances in Accounts Receivable of $216,000 and in Allowance for Expected Credit Losses of $10,000 (credit). During the period, Walla Walla had credit sales of $864,000 and collections on account of $824,600. Walla Walla expects a return rate of 5%. Walla Walla uses a perpetual inventory system and determined that the cost of goods sold during the period was $723,600. Walla Walla wrote off as uncollectible, accounts receivable of $8,400. However, a $3,800 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $27,000 at the end of the period. (a)

Prepare the entry to record credit losses for the period. (List debit entry before credit entry. Credit account titles are account ticier and enter 0 for the amounts.)