Required: Journalize the following transactions for Scotia Kitchens Inc. On October 28, record the journal entry to reestablish the accounts receivable first (i.e. 2 journal entries required on October 28). Note: there will be unused responses when the question is complete.

a) October 7, 2020 - The Company had sales on account for $90,000.

b) October 14, 2020 - The Company wrote-off uncollectible amounts receivable of $17,000.

c) October 20, 2020 - The Company collected $15,000 relating to previous sales on account.

d) October 28, 2020 - The Company recovered an account receivable of $4,000.

e) October 31, 2020 - The Company estimated its bad debts expense to be $12,000.