The December 31, 2021, balance sheet of the Swifty Corporation had Accounts Receivable of $680,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2022, the following transactions occurred: sales on account $1,554,000: sales returns and allowances $166,000;collections from customers. $1,253,000; accounts written off $38,000: previously written off accounts of $9.000 were collected. (To record collection of receivables) (To write off specific accounts) (To reverse write-off of account) (To record collection of account)