Hint: The choices are as follows:

Sales

Beg. Bal

Recovery

Collections

End. Bal

Write Off

Bad Debts

Account Titles and Explanation Debit Credit Accounts Receivable 4275000 Sales (To record sales) Cost of Goods Sold 3102000 Inventory (To record cost of sales sold) Cash 5194000 Accounts Receivable 5194000 Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 184000 Accounts Receivable 184000 Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 26000 Accounts Receivable (To reverse write-off of account receivable) Cash 26000 Accounts Receivable (To record collection of account receivable) Account Titles and Explanation Debit Credit Bad Debts Expense 106000 Allowance for Doubtful Accounts (1) Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts, (2) enter the opening balances, (3) post the journal entries prepared above, and (4) determine the ending balances. (Post entries in the order of journal entries presented in the previous question.)