Assume the following information for Kingbird Corp. Accounts receivable (beginning balance) $161,000 Allowance for doubtful accounts (beginning balance) 11,500 Net credit sales 934,000 Collections 907,000 Write-offs of accounts receivable 5,700 Collections of accounts previously written off 1,700 Uncollectible accounts are expected to be 9% of the ending balance in accounts receivable.