At December $31,2026,$ Splish Co$.$ reported the following information on its balance sheet.

Accounts receivable

$$959,700$

Less: Allowance for doubtrul accounts

$80,600$

During $2027,$ the company had the following transactions related to receivables.

Sales on account

$$3,741,500$

Sales returns and allowances

$50,500$

$3.$ Collections of accounts receivable

$2,801,900$

$4.$ Write$-$offs of accounts receivable deemed uncollectible

$89,000$

$5.$ Recovery of accounts previously written off as uncollectible

$28,000$

$($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. $($Omit cost of goods sold entries.$)($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$