Problem 8-1A (Part Level Submission)

At December 31, 2018, Bramble Corp. reported the following information on its balance sheet.

Accounts receivable		$972,000
Less: Allowance for doubtful accounts		82,000

During 2019, the company had the following transactions related to receivables.

1.		Sales on account		$3,715,300
2.		Sales returns and allowances		46,000
3.		Collections of accounts receivable		2,859,000
4.		Write-offs of accounts receivable deemed uncollectible		91,000
5.		Recovery of bad debts previously written off as uncollectible		30,000

(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. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

No	Account Titles and Explanation	Debit	Credit
1.
2.
3.
4.
5.
	(To reverse account previously written off.)
	(To record the collection of accounts receivable.)