Carla Vista Ltd. reported the following information on financial statements for the year ended December 31, 2023: During 2024 , the company had the following transactions related to receivables: a. Sales were $26,173,000, of which $21,159,000 were on account. b. Collections of accounts receivable were $19,764,000. c. Writeoffs of accounts receivable were $101,700. c. Recoveries of accounts previously written off as uncollectible were $21,500. (Note that this amount is not included in the collections referred to in item (b) above.) Prepare the journal entries to record each of the four items above. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)