On January $1,2025,$ Teal Mountain Corporation started the year with a balance in Accounts Receivable of $$158,000$ and a credit

balance in Allowance for Doubtful Accounts of $$7,800.$ During $2025,$ the company had total sales of $$635,000$;$70\%$ of these sales

were credit sales. Collections $($not including the cash sales$)$ during the period were $$474,500.$ Teal Mountain wrote off as uncollectible

accounts receivable of $$8,300.$ In addition, an account of $$850$ 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 entry to record the write$-$off of uncollectible accounts during the period.