=+what the balance of Allowance for Doubtful Accounts would have been at the end of each year. The following data have been obtained from the accounts:

Year of Origin of Accounts Receivable Written Uncollectible Accounts Off as Uncollectible Year Sales Written Off 1st 2nd 3rd 4th 1st $1,300,000 $ 1,200 $1,200 2nd $1,750,000 3,000 1,400 $1,600 3rd $3,000,000 13,000 3,800 3,000 $6,200 4th $3,600,000 17,700 4,000 6,100 $7,600