Problem 8-2A (Part Level Submission) At December 31, 2016, Flint Corporation Imports reported this information on its balance sheet. Accounts receivable Less: Allowance for doubtful accounts $560,400 37,640 During 2017, the company had the following transactions related to receivables 1. 2. 3. 4. 5. Sales on account Sales returns and allowances Collections of accounts receivable Write-offs of accounts receivable deemed uncollectible Recovery of bad debts previously written off as uncollectible $2,968,300 92,202 2,518,800 43,310 15,840 (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.) No. Account Titles and Explanation Debit Credit