At December $31,$ Hawke Company reports the following results for its calendar year.Cash sales$ $520,000$Credit sales$ $1,300,000$In addition, its unadjusted trial balance includes the following items.Accounts receivable$ $390,000$debitAllowance for doubtful accounts$ $4,700$debit$3.$ An aging analysis estimates that $6\%$ of year$-$end accounts receivable are uncollectible. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December $31$ balance sheet.