Assume that Joey$$s Bike Shop uses the direct write$-$off method of accounting for uncollectible accounts. Answer the following questions:

$(1)$ What is the Accounts Receivable balance at December $31,$ Year $1?$

$(2)$ What is the amount of uncollectible accounts expense for Year $1?$

$(3)$ What is the net realizable value of accounts receivable at December $31,$ Year $1?$