During May $2020,$ Kaili Company recorded the following:

a$.$ Sales totaled $$60,300$ of which sales on account totaled $$53,600$ with cash sales totaling $$6,700.$ Ignore Cost of Goods Sold.

b$.$ Collections on account totaled, $$34,700.$

c$.$ Write$-$offs of uncollectible receivables, $$1,760.$

d$.$ Recovery of receivable previously written of totaled, $$470.$

Journalize transactions for Kaili Company for May $2020$ assuming Kaili Company uses the direct write$-$off method.

$\backslash$table$[[$Date$,$Description,Debit,Credit$],[$a$.,v,,],[,,,],[,v,,]]$

b$.$

c

d$.$

d$.$

Journalize transactions for Kaili Company for May $2020$ assuming Kaili Company uses the allowance method.