On December 31, 2023, Cullumber Company reported the following information in its financial statements: During 2024 , the company had the following transactions related to receivables: 1. Sales were $10,582,000, of which $8,465,600 were on account. 2. Collections of accounts receivable were $7,298,000. 3. Writeoffs of accounts receivable were $75,000. 4. Recoveries of accounts previously written off as uncollectible were $8,500. (Note that this amount is not included in the collections referred to in item 2 above.) Your answer is partially correct. 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 0 for the amounts. List all debit entries before credit entries.) Accounts Payable Accounts Receivable Advertising Expense Allowance for Expected Credit Losses Bank Charges Expense Bank Loan Payable Cash Credit Losses Debit Card Expense Income Tax Receivable Insurance Expense Interest Expense Interest Revenue No Entry Notes Payable Notes Receivable Sales Revenue Utilities Expense