Outdoor Equipment (OE) sells camping equipment. On December 1, the accounts receivable account had a balance of $5 bad debt expense account had a balance of $0, and the allowance for doubtful accounts had a credit balance of $5,090. the remaining journal entries for the 2023 year. Dec. 2 sold tents for $5,180 on account with a cost of $2,590. Determined that the total accounts of Rocky co. with an accounts receivable balance of $1,290 and 20 Grouse co. with an accounts receivable balance of $2,590 were uncollectible and needed to be written off. 23 Unexpectedly received payment from Grouse co. for $2,590. 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 uncollectible accounts for Rocky Co. and Grouse Co posted separately