The Lily Company uses the percent of receivables method of accounting for uncollectible accounts receivable, and a perpetual inventory system.

As of January $1,$ its Accounts Receivable is $$350,000$ and Allowance for Doubtful Accounts is $$10,000.$

During the current year, the following transactions occurred.

$1)$ Merchandise costing $$1,215,000$ was sold on account for $$1,565,000.$

$2)$ The company collected $$1,322,000$ from customers on account.

$3)$ $$8,500$ of accounts receivable were deemed uncollectible and written off.

$4)$ $$2,200$ of accounts receivable previously written off as uncollectible were recovered.

$5)$ At year$-$end, Lily Company estimates that $3\%$ of its accounts receivable are uncollectible.

Prepare journal entries to record these transactions.