Debit Credit No. Account Titles and Explanation (a) Accounts Receivable 695,000 Sales Revenue (To record sales on account) 695,000 Cash 577,000 577,000 Accounts Receivable (To record collection of accounts receivable) Allowance for Doubtful Accounts (b) 5.900 Accounts Receivable 5,900 (c) Accounts Receivable 3,000 3,000 3,000 Allowance for Doubtful Accounts (To reverse write-off of account) Cash 3,000 Accounts Receivable (To record collection) 3,000 (d) Bad Debt Expense 7.900 Allowance for Doubtful Accounts 7.900 Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. Ending balances $ Accounts Receivable Allowance for Doubtful Accounts $