A business has the following balances at the beginning of the year:

Accounts receivable: $197500$

Allowance for doubtful accounts: $-29625$

The following summary transactions occurred during the year.

Sales for the year, $100\%$ on credit: $375000$

Cash collected on accounts receivable for the year: $372100$

Write$-$offs of uncollectable accounts receivable : $23700$

Received a cheque from a customer whose account was previously written off: $2370$

The overall rate used to estimate the allowance for doubtful accounts at year end: $16\%$

$1.$What is the balance in the accounts receivable account at year end?

$2.$What is the balance in the allowance for doubtful accounts at year end?

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