Dec. 31/19 Balance	83,000
	470,000	503,000
		3,650
	260	260
Dec. 31/20 Balance	46,350

Allowance for Doubtful Accounts
		2,900	Dec. 31/19 Balance
		260
	3,650	3,100
		2,610	Dec. 31/20 Balance

Required: Analyzing the information presented in the T-accounts above, identify the dollar value related to each of the following:

1. Credit sales during the period.
2. Collection of credit sales made during the period.
3. Write-off of an uncollectible account.
4. Recovery of the account previously written off.
5. The adjusting entry to estimate bad debts.