Accounts Receivable, 1/1/Year4	$ 200,000
Allowance for uncollectible accounts 1/1/Year4 (normal credit balance)	$15,000
Sales Revenue (all on credit) during Year4	$ 2,000,000
Collections on account during Year4	$ 2,100,000
Write-offs of specific accounts during Year4	$ 14,000

The table above summarizes sales and collections for Hanno Inc. in Year4. Note that the first two balances are at the BEGINNING of the year.

A. What is the balance in Accounts Receivable at 12/31/Year4? (I want the balance in this account specifically- do not give me net realizable value for this question).

Assume Hanno records bad debt expense for Year4 in an adjusting entry. Hanno aged the ending balance in Accounts receivable and the aging indicates uncollectible accounts of $18,000.

B. What will be the balance in the Allowance for Doubtful accounts on the 12/31/Year4 balance sheet?

C. How much bad debt expense will Hanno show on the income statement?

Type your final answers in the answer box using the following format.

A. ######

B. ######

C. ######