At the beginning of the current period, Elmer 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 $800,000 and collections of $763,000. It wrote off as uncollectible accounts receivable of $7,000. However, a $3,000 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,000 at the end of the period.

a) Prepare the entries to record sales and collection during the period.
b) Prepare the entry to record the write-off of uncollectible accounts during the period.
c) Prepare the entries to record the recovery of the uncollectible account during the period.
d) Prepare the entry to record bad debts expense for the period.
e) Determine the ending balances in Accounts Receivable and Allowances for Doubtful Accounts.
f) What is the net realizable value of the receivables at the end of the period?