On January $1,2025,$ Kingbird Corporation started the year with a balance in Accounts Receivable of $$144,000$ and a credit balance in Allowance for Doubtful Accounts of $$8,150.$ During $2025,$ the company had total sales of $$645,000$;$70\%$ of these sales were credit sales. Collections $($not including the cash sales$)$ during the period were $$481,500.$ Kingbird wrote off as uncollectible accounts receivable of $$8,800.$ In addition, an account of $$860$ that was previously written off an uncollectible was recovered during the year. Uncollectible accounts are estimated to be $5\%$ of the end$-$of$-$year Accounts Receivable balance. $($Omit cost of goods sold entries.$)$

Prepare the entries to record the recovery of the uncollectible account during the period. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit

$($To reverse write$-$off of accounts receivable$)$

$($To record collection of accounts receivable$)$