Problem 8-02A (Part Level Submission) At December 31, 2021, Crane Imports reported this information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $639,600 36,000 During 2022, the company had the following transactions related to receivables. 1. Sales on account 2. Sales returns and allowances 3. Collections of accounts receivable 4. Write-offs of accounts receivable deemed uncollectible 5. Recovery of bad debts previously written off as uncollectible $2,650,000 55,000 2,350,000 40,500 15,300 (a) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Omit cost of goods sold entries.) (Credit account tities are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit