The trial balance of Sporting House, Inc., shows a $\$ 100,000$ outstanding balance in Accounts Receivable at the end of 1999 . During 2000, 75 percent of the total credit sales of $\$ 4,000,000$ was collected, and no receivables had been written off as uncollectible. The company estimated that 1.5 percent of the credit sales would be uncollectible. During 2001, the account of Larry Johnson, who owed $\$ 1,200$, was judged to be uncollectible and was written off. At the end of 2001 , the amount previously written off was collected in full from Mr. Johnson Prepare the necessary journal entries for recording all the preceding transactions relating to the books of Sporting House, Inc., on uncollectibles.