At December $31.$ Hawke Company reports the following results for its calendar year.

Cash sales

$$1,985,000$

Credit Sales

$$5,682,090$

In addition, its unadjusted trial balance includes the following items.

Accounts receivable

$$1,270,100$ debit

Allowance for doubtful accounts

$$16,580$debit

Bad debts are estimated to be $1\mathrm{.}5\%$ of credit sales. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December $31$ balance sheet