Assume the following information for Splish Brothers Corp. Accounts receivable (beginning balance): $147,000 Allowance for doubtful accounts (beginning balance): $11,390 Net credit sales: $946000 Collections: $902,000 Write-offs of accounts receivable: $5200 Collections of accounts previously written off: $1700

Uncollectible accounts are expected to be 6% of the ending balance in accounts receivable.