The December 31, 2021, balance sheet of the Vaughn Manufacturing had Accounts Receivable of $730,000 and a credit balance in Allowance for Doubtful Accounts of $34,000. During 2022, the following transactions occurred: sales on account $1,559,000; sales returns and allowances, $130,000; collections from customers, $1,340,000; accounts written off, $38,000; previously written off accounts of $9,000 were collected. Account Titles and Explanation Debit Credit Accounts Receivable Sales Revenue (To record credit sales) Sales Returns and Allowances Accounts Receivable (To record credits to customers) Cash Accounts Receivable (To record collection of receivables) Allowance for Doubtful Accounts Accounts Receivable (To write off specific accounts) Accounts Receivable Allowance for Doubtful Accounts (To reverse write-off of account) Cash Accounts Receivable (To record collection of account)