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

Cash sales $ $400,000$

Credit sales $ $1,000,000$

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

Accounts receivable $ $900,000$ debit

Allowance for doubtful accounts $ $7,200$ debit

An aging analysis estimates that $4\%$ of year$-$end accounts receivable are uncollectible. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December $31$ balance sheet.