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

Accounts receivable: $167500$

Allowance for doubtful accounts: $-25125$

The following summary transactions occurred during the year.

Sales for the year, $100\%$ on credit: $315000$

Cash collected on accounts receivable for the year: $313600$

Write$-$offs of uncollectable accounts receivable: $20100$

Received a cheque from a customer whose account was previously written off: $2010$

Overall rate used to estimate the allowance for doubtful accounts at year end: $12\%$

Using the information above, 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.

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

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

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