Current Attempt in Progress At the beginning of the current period, Blue Spruce Corp. had balances in Accounts Receivable of 186,000 and in Allowance for Doubtful Accounts of $9,100 (credit). During the period, it had net credit sales of $795,000 and collections of $770,000. It wrote off as uncollectible accounts receivable of $6,800. However, a $3,400 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $26,000 at the end of the period. (Omit cost of goods sold entries.)