ledger posting last part

Current Attempt in Progress At the beginning of the current period, Lawn Enterprises Ltd. had balances in Accounts Receivable of $ 2,106,000 and in Allowance for Doubtful Accounts of $ 148,000 (credit). During the period, Lawn had credit sales of $ 4,258,000 with cost of goods sold of $ 3.073,000 and collections of $5,167,000. It wrote off $ 186,000 of accounts receivable. However, a $ 26,000 account written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $ 89,000 at the end of the period. Account Titles and Explanation Debit Credit Accounts Receivable 4258000 Sales 4258000 (To record sales) Cost of Goods Sold 3073000 Inventory 3073000 (To record cost of sales sold) Cash 5167000 Accounts Receivable 5167000 (To record collections) Prepare the entry to record the write off of the $ 186,000 of accounts deemed uncollectible during the period. (List all debit before credit entries. 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.) Account Titles and Explanation Debit Credit Allowance for Doubtful Accounts 186000 Accounts Receivable 186000 Prepare the entry(ies) to record the collection of the $ 26,000 account written off as part of the uncollectible accounts. (List all debit entries before credit entries. 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 O for the amounts.) Account Titles and Explanation Debit Credit Accounts Receivable 26000 Allowance for Doubtful Accounts 26000 (To reverse write-off of account receivable) Cash 26000 Accounts Receivable 26000 (To record collection of account receivable) Your Answer Correct Answer (Used) Prepare the entry to record bad debts expense for the period. (List all debit entries before credit entries. 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 O for the amounts.) Account Titles and Explanation Debit Credit Bad Debts Expense 101,000 Allowance for Doubtful Accounts 101.000 Accounts Receivable Beg. Bal. 2106000 Collections 5167000 Sales 4258000 Write off 186000 Collections 26000 Collections 26000 End. Bal. 1011000 Allowance for Doubtful Accounts Write off 186000 Beg. Bal. 26000 Bad debts PARA 101000