On January $1,2025,$ Marin Corporation started the year with a balance in Accounts Receivable of $$153,000$ and a credit balance in Allowance for Doubtful Accounts of $$8,000.$ During $2025,$ the company had total sales of $$665,000$;$80\%$ of these sales were credit sales. Collections $($not including the cash sales$)$ during the period were $$562,000.$ Marin wrote off as uncollectible accounts receivable of $$8,300.$ In addition, an account of $$760$ that was previously written off an uncollectible was recovered during the year. Uncollectible accounts are estimated to be $5\%$ of the end$-$of$-$year Accounts Receivable balance. $($Omit cost of goods sold entries.$)$

$($a$)$

Prepare the entries to record sales and collections during the period. $($Omit cost of goods sold entries.$)($List all debit entries before credit entries. Credit account titles are automatically indented when the 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.$)$

Account Titles and Explanation

Debit

Credit

$($To record sales$)$

$($To record collection of accounts receivable$)$