On February $28,$ Blossom Company had accounts receivable in the amount of $$541,880$ and Allowance for Doubtful Accounts had a credit balance of $$2,658$ before adjustment. Net credit sales for February amounted to $$3,720,000.$ The credit manager estimated that uncollectible accounts would amount to $5\%$ of accounts receivable. On March $10,$ an accounts receivable from Kathy Black for $$7,564$ was determined to be uncollectible and written off. However, on March $31,$ Black received an inheritance and immediately paid her past due account in full.

$($a$)$

Prepare the journal entries made by Blossom Company on the following dates:

February $28$

March $10$

March $31$

There are an additional two rows and it's to record collection of payment.