The December 31, 2021, balance sheet of the Marigold Corp. had Accounts Receivable of $700,000 and a credit balance in Allowance for Doubtful Accounts of $32,000. During 2022, the following transactions occurred: sales on account $1,623,000; sales returns and allowances, $109,000; collections from customers, $1,307,000; accounts written off $35,000; previously written off accounts of $9,000 were collected. (a) Journalize the 2022 transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit (To record credit sales) (To record credits to customers) (To record collection of receivables) 1 (To write off specific accounts) (To reverse write-off of account) (To record collection of account)