Record entries in the General Journal to write off and recover these overdue sales invoices. Use one of the following tax rates: $5\%$ GST and $7\%$ PST$.$

Jan. $21$ Sales Invoice #$2673$ to Pathfinder Company for $$650$ plus tax$($es$)$ is now considered uncollectible and is to be written off.

Feb. $17$ Sales Invoice #$2245$ to Yancy Little Co$.$ for $$325$ plus tax$($es$)$ is now considered uncollectible and is to be written off.

Mar. $9$ Sales Invoice #$2345$ to London Fabrics for $$1,440$ plus tax$($es$)$ is now considered uncollectible and is to be written off.

May $11$ Received $$200$ from Pathfinder on Invoice #$2673$ previously written off.

Jun. $15$ Received $$150$ from Yancy Little Co$.$ on Invoice #$2245$ previously written off.

Jul. $29$ Received $$500$ plus taxes from London Fabrics on Invoice #$2345$ previously written off.