On January $1,2025,$ Sage Hill Corporation started the year with a balance in Accounts Receivable of $\backslash (\backslash$$ $152,000\backslash )$ and a credit balance in Allowance for Doubtful Accounts of $\backslash (\backslash$$ $8,150\backslash ).$ During $2025,$ the company had total sales of $\backslash (\backslash$$ $675,000$ ; $80\backslash \%\backslash )$ of these sales were credit sales. Collections $($not including the cash sales$)$ during the period were $\backslash (\backslash$$ $570,000\backslash ).$ Sage Hill wrote off as uncollectible accounts receivable of $\backslash (\backslash$$ $8,800\backslash ).$ In addition, an account of $\backslash (\backslash$$ $900\backslash )$ that was previously written off an uncollectible was recovered during the year. Uncollectible accounts are estimated to be $\backslash (5\backslash \%\backslash )$ of the end$-$of$-$year Accounts Receivable balance. $($Omit cost of goods sold entries.$)($a$)$ Prepare the entries to record sales and collections during the period. $($Omit cost of goods sold entries.$)($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 $\backslash ($ O $\backslash )$ for the amount in the relevant debit OR credit box. Entering zero in ALL boxes will result in the question being marked incorrect.$)$ Account Titles and Explanation $($To record sales$)($To record collection of accounts receivable$)$