Current Attempt in ProgressAt the beginning of the current period, Shamrock Corp. had balances in Accounts Receivable of $$187,800$ and in Allowance for Doubtful Accounts of $$9,630($credit$).$ During the period, it had net credit sales of $$860,400$ and collections of $$687,720.$ It wrote off as uncollectible accounts receivable of $$7,381.$ However, a $$2,859$ account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $$23,070$ at the end of the period. $($Omit cost of goods sold entries.$)($a $-$ d$)($a$)($b$)()($d$)$@$2$WSPrepare the entries to record sales and collections during the period.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 period.Prepare the entry to record bad debt expense for the period.