At the beginning of the current period, Rose Corp. had balances in Accounts Receivable of $ 200,000 and in Allowance for Doubtful Accounts of $ 9,000. During the period, it had net credit sales of $ 800,000 and collections of $ 763,000. It wrote off as uncollectible accounts receivable of $ 7,300. Uncollectible accounts are estimated to total $ 25,000 at the end of the period. (Omit recording cost of goods sold.) (a - c) Enter the beginning balances for Accounts Receivable and Allowance for Doubtful Accounts in a tabular summary. Use the summary to record transactions (a), (b), and (c) below. (a) Record sales and collections during the period. (b) Record the write-off of uncollectible accounts during the period. (c) Record bad debt expense for the period.