Exercise 221 At the beginning of the current period, Swifty Corporation had balances in Accounts Receivable of $290,000 and in Allowance for Doubtful Accounts of $15,000 (credit). During the period, I had net credit sales of $710,000 and collections of $584,000. It wrote off as uncollectible accounts receivable of $6,400. However, a $3,800 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $24,000 at the end of the period. (a) Prepare the entries to record sales and collections during the period (6) Prepare the entry to record the write-off of uncollectible accounts during the period. (c) Prepare the entries to record the recovery of the uncollectible account during the period. (d) Prepare the entry to record bad debts expense for the period. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit