In 2013, Grant Corporation recorded credit sales of $3,200,000 and bad debts expense of $42,000. Write-offs of uncollectible accounts totaled $39,000 and one account, worth $12,000, that had been written off in an earlier year was collected in 2013. -If net accounts receivable increased by $220,000, how much cash was collected from credit customers during the year? Prepare a journal entry to record cash collections.