Accounts receivable $1.653,000 Allowance for doubtful accounts 111.200 During 2021. the company had the following summary transactions for receivables 1 Sales on account, $5,076.000; Cost of goods sold, $2.789.000: return rate of 2% 2 Selling price of goods returned. $78,000; cost of goods returned to inventory, 542.200 3 Collection of accounts receivable, $5,076,000 4 Write offs of accounts receivable deemed uncollectible. $149,000 5 Collection of accounts previously written off as uncollectible. $68,100 6 After considering all of the above transactions, total estimated uncollectible accounts, $97.900 Er Be