View Policies Current Attempt in Progress At December 31, 2019, Pina Medical reported the following information on its statement of financial position. Accounts receivable R$963,700 Less: Allowance for doubtful accounts 79,700 During 2020, the company had the following transactions related to receivables. 1. Sales on account R$3,743,400 2. Sales returns and allowances 50,900 3. Collections of accounts receivable 2,809,500 4. Write-offs of accounts receivable deemed uncollectible 90,000 5. Recovery of bad debts previously written off as uncollectible 27.000 (a) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)