Prepare the journal entries to record each of the four items above. (Credit account titles are automatically indented when 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. List all debit entries before credit entries.) (To record recovery of accounts that were previously written off) On December 31, 2023, Blossom Company reported the following information in its financial statements: During 2024, the company had the following transactions related to receivables: 1. Sales were $10,557,000, of which $8,445,600 were on account. 2. Collections of accounts receivable were $7,296,000. 3. Writeoffs of accounts receivable were $78,000. 4. Recoveries of accounts previously written off as uncollectible were $8,300. (Note that this amount is not included in the collections referred to in item 2 above.)