Sunland Ltd$.$ has been in business for several years and has the following information for its operations which ended December $31,2024$:

$1.$Total sales for the year were $$3,550,000,$ of which $60\%$ were on account.

$2.$The company estimates that total expected credit losses at December $31,2024$ will be $$95,850.$

$3.$ Sunland Ltd$.$ began the year with $$640,000$ in accounts receivable and a normal credit to the allowance for expected credit losses of $$83,000.$

$4.$Sunland Ltd$.$ writes off customer accounts that have been outstanding for more than $120$ days. During the year, accounts with a carrying amount of $$76,000$ reached the $120-$day mark and were written off.

$5.$The company uses a collection agency to try to collect accounts that have been written off. The collection agency was able to collect $$26,000$ from customers whose accounts had previously been written off.

$6.$During the year the company collected $$1,770,000$ of its accounts receivable.

Prepare a summary journal entry for the credit sales and journal entries to record the above transactions on the books of Sunland Ltd$.$ on December $31,2024.$