The balance sheets of Milton Corporation on December 31, 2013 and 2014, showed gross accounts receivable of $15,200,000 and $17,600,000, respectively. The balances in the Allowance for Uncollectible Accounts account at the beginning and end of 2014 were credits of $1,400,000 and $1,550,000, respectively. The income statement for 2014 shows that the expense for estimated uncollectible accounts was $750,000, which was 1% of sales. The firm makes all sales on account. There were no recoveries during 2014 of accounts written off in previous years. Give all the journal entries made during 2014 that affect Accounts Receivable and the Allowance for Uncollectible Accounts.