At 12/31/X5, the Ashton Sales Co. has Accounts Receivable of $50,000 and an Allowance for Uncollectible Accounts account with a $100 credit balance. Credit sales for the period were $80,000. Ashton Sales Co. believes that 4% of all credit sales will be bad debts. If the percent-of-sales approach is used, what is the amount of uncollectible account expense and the balance in the Allowance account that will appear on the financial statements? $3, 200; $3, 100 $3, 300: $3, 200 $3, 100: $3, 300 $3, 200; $3, 300 Moore, Inc. had accounts receivable of $25,000 and an allowance for uncollectible accounts of $1, 700 (credit) just before writing off as worthless an account receivable from Stuart Company of $150. The net realizable values of the accounts receivable before and after the write-off were: $25,000 before and $24, 850 after $23, 300 before and $23, 150 after $26, 700 before and $26, 850 after $23, 300 before and $23, 300 after