Answer:
Sheridan Company
a. Debit Accounts receivable $739,000 
Credit Sales revenue $739,000
To record sales of goods on account.
Debit Cash $813,450 
Credit Accounts receivable $813,450
To record collections from customers.
b. Debit Allowance for Uncollectible Accounts $7,198 
Credit Accounts receivable $7,198
To record the write-off of accounts for the period.
c. Debit Accounts receivable $2,978 
Credit Allowance for Uncollectible Accounts $2,978
To record the recovery of the uncollectible account.
d. Debit Bad Debts Expense $22,410 
Credit Allowance for Uncollectible Accounts $22,410
To record bad debt expense for the period.
Explanation:
a) Data and Analysis:
a. Accounts receivable $739,000 Sales revenue $739,000
b. Cash $813,450 Accounts receivable $813,450
c. Allowance for Uncollectible Accounts $7,198 Accounts receivable $7,198
d. Accounts receivable $2,978 Allowance for Uncollectible Accounts $2,978
e. Bad Debts Expense $22,410  Allowance for Uncollectible Accounts $22,410
Allowance for Uncollectible Accounts
Account Titles          Debit        Credit
Beginning balance                   $8,620
Accounts receivable $7,198
Accounts receivable                  2,978
Bad debts expense                  22,410
Ending balance        26,810
Totals                    $34,008  $34,008