Outdoor Equipment (OE) sells camping equipment. On December 1, the accounts receivable account had a balance of $51,000, the bad debt expense account had a balance of $0, and the allowance for doubtful accounts had a credit balance of $5,100. Journalize the remaining journal entries for the 2023 year.

Dec.	2	Sold tents for $5,200 on account with a cost of $2,600.
	20	Determined that the total accounts of Rocky Co. with an accounts receivable balance of $1,300 and Grouse Co. with an accounts receivable balance of $2,600 were uncollectible and needed to be written off.
	23	Unexpectedly received payment from Grouse Co. for $2,600.
	31	Estimated that 10% of accounts receivable recorded to date would be uncollectible.

Required: 1. Prepare journal entries to record the transactions. Note: Write-off of u