Glueck Corp. reports sales revenue of $200,000. During the year, the company's accounts receivable balance decreased by $14,000. Additional information reveals that during the year accounts totaling $7,000 were written off and bad debt expense of $10,000 was recognized. A journal entry prepared to determine cash collected from customers would include debits to __________.
Since the focus is on journal entry for cash collected from customers, therefore it should include the increase in the debt expense allowance and the $200,000 sales revenue.