At the beginning of the current period, Whispering Winds Corp. had balances in Accounts Receivable of $$200,600$ and in Allowance for Doubtful Accounts of $$9,630($credit$).$ During the period, it had net credit sales of $$770,000$ and collections of $$746,470.$ It wrote off as uncollectible accounts receivable of $$7,481.$ However, a $$2,870$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$22,900$ at the end of the period. $($Omit cost of goods sold entries.$)$

$(a-d)$

$($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.