User At the beginning of the current period, Beca Corporation had balances in Accounts Receivable of $232,000 and in Allowance for Expected Credit losses of $10,800 (credit). During the period, Beca had credit sales of $928,000 and collections on account of $885,800. Beca expects a return rate of 5% uses a perpetual inventory system and determined that the cost of goods sold during the period was $777,200. Beca wrote off as uncollectible, accounts receivable of $9,200. However, a $4,200 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $29,000 at the end of the period