The December $31,2024,$ balance sheet of the Wildhorse Discount Supply Company had Accounts Receivable of $$680,000$ and a cr balance in Allowance for Doubtful Accounts of $$31,000.$ During $2025,$ the following transactions occurred: sales on account $$1,596,000$; sales returns and allowances, $$137,000$; collections from customers, $$1,274,000$; accounts written off, $$37,000$; previously written off accounts of $$9,000$ were collected.

$($a$)$

Journalize the $2025$ transactions. Omit cost of goods sold entries. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually.$)$

Account Titles and Explanation

Debit

Credit

$($To record credit sales$)$

$($To record credits to customers$)$

$($To record collection of receivables$)$

$($To write off specific accounts$)$

$($To reverse write$-$off of account$)$