During October, Carla Vista Company experiences the following transactions in establishing a petty cash fund. Oct. A petty cash fund is established with a check for $146.00 issued to the petty cash custodian. 1 A check was written to reimburse the fund and increase the fund to $196,00. A count of the petty cash fund disclosed the following items: $59.00 2.14 Currency Coins Expenditure receipts (vouchers): Supplies Miscellaneous items Postage Freight-Out $24.66 14.96 38.26 5.36 At the beginning of the current period, Splish Brothers Corp. had balances in Accounts Receivable of $185,100 and in Allowance for Doubtful Accounts of $8,880 (credit). During the period, it had net credit sales of $758,500 and collections of $691,100. It wrote off as uncollectible accounts receivable of $7.839. However, a $2,841 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,050 at the end of the period. (Omit cost of goods sold entries.)