this and whatbis the carrying amount if receivables ?

At the beginning of the current period, Foress Corporation had balances in Accounts Receivable of $184,000 and in Allowance for Doubtful Accounts of $8,400 (credit), During the period, Foress had credit sales of $736,000 and collections on account of $702,200. Foress expects a return rate of 5%. Foress uses a perpetual inventory system and determined that the cost of goods sold during the period was $616,400. Foress wrote off as uncollectible, accounts receivable of $6,800. However, a $3,000 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,000 at the end of the period. Prepare the entries to record sales, cost of goods sold, and collections during the period. (List all debit entries before credit entries Credit occount titles are automatically indented when amount is entered. Do not indent marually. If no entry is requlred, select "No Entry" for the account titles and enter O for the amounts.)