3. Ayayai Co. provides for doubtful accounts based on 2% of gross accounts receivable, The following data are available for 2017. Credit sales during 2017 Bad debt expense Allowance for doubtful accounts 1/1/17 Collection of accounts written off in prior years (customer credit was reestablished) Customer accounts written off as uncollectible during 2017 $3,804,000 57,090 18,060 7,530 27,110 What is the balance in Allowance for Doubtful Accounts at December 31, 2017? The balance in Allowance for Doubtful Accounts 131650