On February $28,$ Wildhorse Company had accounts receivable in the amount of $$533,140$ and Allowance for Doubtful Accounts had a credit balance of $$2,615$ before adjustment. Net credit sales for February amounted to $$3,660,000.$ The credit manager estimated that uncollectible accounts would amount to $5\%$ of accounts receivable. On March $10,$ an accounts receivable from Kathy Black for $$7,442$ 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 Wildhorse Company on the following dates: $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)1.$ February $282.$ March $103.$ March $31$