At the beginning of the current period, Windsor Corp. had balances in Accounts Receivable of $$211,700$ and in Allowance for Doubtful Accounts of $$8,370($credit$).$ During the period, it had net credit sales of $$763,800$ and collections of $$782,420.$ It wrote off as uncollectible accounts receivable of $$7,326.$ However, a $$2,985$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$25,790$ 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.

Prepare the entries to record the recovery of the uncollectible account during the

$($c$)$

period.

$($d$)$

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