At the beginning of the current period,DynatechEnterprises Ltd. had balances in Accounts Receivable of $2,107,000and in Allowance for Doubtful Accounts of $146,000(credit). During the period,Dynatechhad credit sales of $4,312,000with cost of goods sold of $3,114,000and collections of $5,220,000. It wrote off $179,000of accounts receivable. However, a $26,000account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $90,000at the end of the period.

Prepare the entries to record sales and collections during the period.