On January 1, 2025, Skysong Corporation started the year with a balance in Accounts Receivable of $143,000 and a credit balance in Allowance for Doubtful Accounts of $8,050. During 2025, the company had total sales of $595,000;70% of these sales were credit sales. Collections (not including the cash sales) during the period were $446,500. Skysong wrote off as uncollectible accounts receivable of $8,400. 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.) 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.) Prepare the entry to record the write-off of uncollectible accounts during the period. (List debit entry before credit entry. 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 0 for the amounts.) eTextbook and Media Prepare the entries to record the recovery of the uncollectible account during the period. (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 0 for the amounts.) Determine the ending balance in Accounts Receivable. Ending balance in Accounts Receivable eTextbook and Media List of Accounts Determine the ending balance in Allowance for Doubtful Accounts. Ending balance in Allowance for Doubtful Accounts. $ eTextbook and Media List of Accounts Prepare the entry to record bad debt expense for the period. (List debit entry before credit entry. Credit occount tities 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 0 for the amounts.) What is the net realizable value of the receivables at December 31,2025? Cash (net) realizable value of receivables eTextbook and Media List of Accounts