On December $31,2023,$ Ivanhoe Company reported the following information in its financial statements:

Accounts receivable $$1,193,000$

Allowance for expected credit losses $83,510$

Credit losses $82,310$

During $2024,$ the company had the following transactions related to receivables:

$1.$ Sales were $$10,557,000,$ of which $$8,445,600$ were on account.

$2.$ Collections of accounts receivable were $$7,297,000.$

$3.$ Writeoffs of accounts receivable were $$78,000.$

$4.$ Recoveries of accounts previously written off as uncollectible were $$8,700.($NotePrepare 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 $0$ for the amounts. List all debit entries before credit entries.$)$