Using T accounts, determine the ending balances in Accounts Receivable and Allowance for Expected Credit Losses. (Post entries in the order of journal entries presented in the previous parts.) At the beginning of the current period, Kennel Corporation had balances in Accounts Receivable of $212,000 and in Allowance for Expected Credit Losses of $9,800 (credit). During the period, Kennel had credit sales of $848,000 and collections on account of $809,300. Kennel expects a return rate of 5%. Kennel uses a perpetual inventory system and determined that the cost of goods sold during the period was $710,200. Kennel wrote off as uncollectible, accounts receivable of $8,200. However, a $3,700 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $26,500 at the end of the period. (a) Your answer is correct. Prepare the entries to record sales, cost of goods sold, and collections during the period. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)