t the beginning of the current period, Marigold Corp. had balances in Accounts Receivable of $220,000 and in Allowance for Doubtful Accounts of $15,000 (credit). During the period, it had net credit sales of $683,000 and collections of $585,000. It wrote off as uncollectible accounts receivable of $6,300. However, a $3,800 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $30,000 at the end of the period.

(a) to (d)

(a)		Prepare the entries to record sales and collections during the period.
(b)		Prepare the entry to record the write-off of uncollectible accounts during the period.
(c)		Prepare the entries to record the recovery of the uncollectible account during the period.
(d)		Prepare the entry to record bad debts expense for the period.

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

No.	Account Titles and Explanation	Debit	Credit
(a)	Enter an account title to record sales on account	Enter a debit amount	Enter a credit amount
	Enter an account title to record sales on account	Enter a debit amount	Enter a credit amount
	(To record sales on account)
	Enter an account title to record collection of accounts	Enter a debit amount	Enter a credit amount
	Enter an account title to record collection of accounts	Enter a debit amount	Enter a credit amount
	(To record collection of accounts receivable)
(b)	Enter an account title to record write-off of uncollectible accounts	Enter a debit amount	Enter a credit amount
	Enter an account title to record write-off of uncollectible accounts	Enter a debit amount	Enter a credit amount
(c)	Enter an account title to reverse write-off of uncollectible accounts	Enter a debit amount	Enter a credit amount
	Enter an account title to reverse write-off of uncollectible accounts	Enter a debit amount	Enter a credit amount
	(To reverse write-off of account)
	Enter an account title to record collection	Enter a debit amount	Enter a credit amount
	Enter an account title to record collection	Enter a debit amount	Enter a credit amount
	(To record collection)
(d)	Enter an account title to record bad debts expense	Enter a debit amount	Enter a credit amount
	Enter an account title to record bad debts expense	Enter a debit amount	Enter a credit amount