Johnson Ltd. reported the following information on financial statements for the year ended December 31, 2019: Accounts receivable Allowance for doubtful accounts Bad debts expense $2,986,000 95,090 152,150 Assume all 2019 balance are normal balances. During 2020, the company had the following transactions related to receivables: 1. Sales were $26,608,000, of which $21.045,000 were on account. 2. Collections of accounts receivable were $19,981,000. 3. Writeoffs of accounts receivable were $102,000. Recoveries of accounts previously written off as uncollectible were $21,100. (Note that this amount is not included in the 4. collections referred to in item b above.) Prepare the journal entries to record each of the four items above. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Debit Credit Account Titles and Explanation Accounts Receivable (1) 21045000 Cash Sales Revenue 26608000 (2) Cash 19,981,000 Accounts Receivable 19,981,000 (3) Allowance for Doubtful Accounts Accounts Receivable (4) | (To reinstate an accounts that were previously written off) | (To reinstate an accounts that were previously written off) (To record recovery of accounts that were previously written off)