Outdoor Equipment $($OE$)$ sells camping equipment. On December $1,$ the accounts receivable account had a balance of $$52,000,$ the bad debt expense account had a balance of $$0,$ and the allowance for doubtful accounts had a credit balance of $$5,200.$ Journalize the remaining journal entries for the $2023$ year.

Dec. $2$ Sold tents for $$5,400$ on account with a cost of $$2,700.$

$20$ Determined that the total accounts of Rocky Co$.$ with an accounts receivable balance of $$1,400$ and Grouse Co$.$ with an accounts receivable balance of $$2,700$ were uncollectible and needed to be written off.

$23$ Unexpectedly received payment from Grouse Co$.$ for $$2,700.$

$31$ 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$.$ should be posted separately.