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

Cash sales	$	1,575,990
Credit sales	$	3,603,000

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

Accounts receivable	$	1,091,709	debit
Allowance for doubtful accounts	$	10,740	debit

1. Bad debts are estimated to be 3% of credit sales. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31 balance sheet.

2. 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. (Do not round intermediate calculations.)