At January 1, 2021. Runner Imports Inc. reported the following on its statement of financial position: Accounts receivable $1,653,000 Allowance for doubtful accounts 111.200 During 2021, the company had the following summary transactions for receivables: 1 Sales on account, $5,076,000; Cost of goods sold. $2.789.000: return rate of 2% 2. Selling price of goods returned, $78,000: cost of goods returned to inventory. $42.200 3. Collection of accounts receivable, $5,076.000 4. Write offs of accounts receivable deemed uncollectible, $149.000 5. Collection of accounts previously written off as uncollectible, $68,100 6. After considering all of the above transactions, total estimated uncollectible accounts, $97,900 ING