18. Calistoga Produce estimates bad debt expense at 0.20% of credit sales. The company reported accounts receivable and allowance for uncollectible accounts of $471,000 and $1,600 respectively, at December 31, 2020. During 2021, Calistoga's credit sales and collections were $316,000 and $312,000, respectively, and $1,890 in accounts receivable were written off. Calistoga's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

19. In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $82,600. During the year, Dinty wrote off $30,800 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,400,000, and cash collections from credit customers totaled $1,810,000. What accounts receivable balance would Dinty report in its first year-end balance sheet?

20. As of January 1, 2021, Farley Co. had a credit balance of $528,000 in its allowance for uncollectible accounts. Based on experience, 4% of Farley's credit sales have been uncollectible. During 2021, Farley wrote off $640,000 of accounts receivable. Credit sales for 2021 were $18,600,000. In its December 31, 2021, balance sheet, what amount should Farley report as allowance for uncollectible accounts?

21.

As of January 1, 2021, Barley Co. had a credit balance of $537,000 in its allowance for uncollectible accounts. Based on experience, 3% of Barley's gross accounts receivable have been uncollectible. During 2021, Barley wrote off $667,000 of accounts receivable. Barley's gross accounts receivable as December 31, 2021 is $18,850,000. In its December 31, 2021, balance sheet, what amount should Barley report as allowance for uncollectible accounts?