2. Shehata Coffee Shop calculated the NET value of its accounts receivable as of December 31, 2019, to be $179,000, based on an aging schedule of accounts receivable. Shehata has also provided the following information: The gross accounts receivable balance on December 31, 2019 was $191,800. Actual uncollectible accounts receivable written off during 2019 totaled $13,400. The Allowance for Uncollectible Accounts balance on January 1, 2019 was $17,800. Required: Part 1: What account(s) and for what $ value(s) would appear on the Balance Sheet? 1.5 points Part 2: How much is Shehata's 2019 Bad Debt Expense? Show your detailed calculation for credit, 6 points: a. 17,200 b. 12,800 c. 8,400 d. 4,400 e. None of the above, the correct answer is