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Journal entries

Accounts receivables …DR …………… $9,965,575

To sales A/c …....CR………………… $9,965,575

Cash A/c……………………. DR………. $9,685,420

To A/c Receivables …CR…………. $9,685,420

Allowance for doubtful accounts….. DR…. $26,854

To A/c receivables………………...CR……..…$26854

Cash A/c …………………………………………………………………..…. DR……$3,674

To A/Cs receivables written off now recovered ..… CR………..$3674

A/C receivables written off now recovered…. DR…………$3674

To Profit/loss a/c……………………………….. CR…………… $3674

A/C Receivables ……………DR………………… $920

To Revenue A/c…..CR……….……….. $920

Profit/loss account……..DR…………….$34,453

To A/c Receivables …CR…………$34,453

Dr…………… 920 Prov for BD CR…………… 920 Provn for DD Dr 920 A/c Rec Cr 920 .Bad debt expense …..