Rodamex Inc. reported the following summary transactions during the year ended December $31,2024$:

Sold merchandise for $$6,600,000,$ including $$660,000$ cash and $$5,940,000$ on account, with terms net$/30.$

Received $$5,346,000$ from customers on credit sales.

Wrote off $$49,000$ in uncollectible accounts receivable.

Recovered $$38,000$ cash from a customer whose account was previously written off.

Rodamex estimated that doubtful accounts receivable represented $2$ percent of the accounts receivable balance at December $31,2023,$ and $2\mathrm{.}5$ percent at December $31,2024.$ The company had $$2,300,000$ in accounts receivable at December $31,2023.$

Required:

$1.$ Prepare journal entries to record the summary transactions. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$