Credit Debit No Account Titles and Explanation 3700000 1. Accounts Receivable 370000C Sales Revenue 50000 2. Sales Returns and Allowan 50000 Accounts Receivable 3. 2810000 Cash Accounts Receiva ble 2810000 4. Allowance for Doubtful Acc 90000 Accounts Receivable 90000 5. Accounts Receivable 29000 Allowance for Doubtful 29000 (To reverse account previously written off.) Cash 29000 Accounts Receivable 29000 (To record the collection of accounts receivable.) Enter the January 1, 2017, balances in Accounts Receivable and Allowance for Doub of journal entries presented in the previous part.) Accounts Receivable Allowance for Doubtful Accounts SHOW LIST OF ACCOUNTS