On June $30,$ Super Party Planners had a $$43,000$ balance in Accounts Receivable and a $$2,096$ credit balance in Allowance for Uncollectible Accounts. During July, Super made credit sales of $$197,000.$ July collections on account were $$161,000,$ and write$-$offs of uncollectible receivables totaled $$2,820.$ Uncollectible$-$accounts expense is estimated as $4\%$ of credit sales. No sales returns are expected. Ignore cost of goods sold.

Read the requirements.

Requirement $1.$ Journalize sales, collections, write$-$offs of uncollectibles, and uncollectible$-$account expense by the allowance method during July. Explanations are not required. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

$($a$)$ Begin by recording the journal entry for July sales.

Journal Entry

$\backslash$table$[[$Date$,$Accounts,Debit,$],[($a$),,,],[,,,]]$