A business has the following balances at the beginning of the year: Accounts receivable: $165000$ and allowance for doubtful accounts: $-24750.$ The following summary transactions occurred during the year: Sales for the year, $100\%$ on credit: $310000$ ; Cash collected on accounts receivable for the year: $308700$ ; Write$-$offs of uncollectable accounts receivable: $19800$; Received a cheque from a customer whose account was previously written off: $1980$; Overall rate used to estimate the allowance for doubtful accounts at year end: $10\%.$ Using this information, answer the following questions. Enter the digits only no dollar signs, commas, or decimal points. IMPORTANT $-$ Enter your answer to the second question $($the balance in the allowance$)$ as a NEGATIVE number, with a minus sign $(-)$ in front of the digits. $(1)$ What is the balance in the accounts receivable account at year end?

$(2)$ What is the balance in the allowance for doubtfulaccounts at year end?

$(3)$ What is the balance in the bad debt expense account at year end?