On December 31, 2023, Wildhorse Company reported the following information in its financial statements: Accounts receivable $1,192,600 Allowance for expected credit losses 83,482 Credit losses 82,282 During 2024, the company had the following transactions related to receivables: 1. Sales were $10,585,000, of which $8,468,000 were on account. 2. Collections of accounts receivable were $7,299,000. 3. Writeoffs of accounts receivable were $78,000. 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.) (a) 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 O for the amounts. List all debit entries before credit entries.) No. Account Titles and Explanation Debit Credit (1) (2) (3) (4) (To reinstate an accounts that were previously written off) (To record recovery of accounts that were previously written off)