(18%)七、At the beginning of the current period, Emler Corp. had balances in Accounts Receivable of $200,000 and in Allowance for Doubtful Accounts of $9,000 (credit). During the period, it had net credit sales of $600,000 and collections of $570,000. It wrote off as uncollectible accounts receivable of $5,000. However, a $2,000 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $22,000 at the end of the period.
(1)Prepare the entry to record the write-off of uncollectible accounts during the period.(2%)