17. Bay Company began using the allowance method in 2014. On January 1, 2014, Bay had a $3,200 balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Account account. During 2014, Bay provided $27,000 of service on account. The company collected $22.000 cash from account receivable. Uncollectible accounts are estimated to be 25 of sales on account The amount of uncollectible accounts expense to recognize on the 2014 income statement is $540 $64. $270 $100 MacBook Air 12 W E