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Problem 9-1A At December 31, 2016, House Co. reported the following information on its balance sheet Accounts recelvable Less: Allowance for doubtful accounts $968,400 78,400 During 2017, the company had the following transactions related to receivables. 1. Sales on account 2. Sales returns and allowances 3. Collections of accounts receivable 4. Write-offs of accounts receivable deemed uncollectible 5. Recovery of bad debts previously written off as uncollectible28,100 $3,713,900 50,800 2,804,000 90,600 Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on the collections of accounts receivable. amount is entered. Do not indent manually,) No Account Titles and Explanation Debit Credit 1. 2