At December $31,2026,$ Swifty Imports reported this information on its balance sheet.

Accounts receivable

$$560,400$

Less: Allowance for doubtful accounts

$37,640$

During $2027,$ the company had the following transactions related to receivables.

Sales on account

$$2,968,300$

Sales returns and allowances

$64,500$

Collections of accounts receivable

$2,518,800$

Write$-$offs of accounts receivable deemed uncollectible

$43,310$