journalize all 2023 transactions affecting accounts receivable or the "allowance" account

The December 31, 2022 Balance Sheet of a company showed Accounts Receivable of $480,000 and an Allowance for Doubtful Accounts balance of $20,000 (credit balance). The following transactions occurred during 2023: - sales of $6,000,000($5,500,000 on account plus cash sales of $500,000), - sales returns \& allowances $0; - normal collections on account $5,380,000; - accounts written off $20,000; - previously written off accounts of $1,000 were recovered (collected)