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At January 1, 2025, XYZ Company had an allowance for doubtful accounts with a $39,300 credit balance. XYZ Company reported the following information for 2025:

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At January 1, 2025, XYZ Company had an allowance for doubtful accounts with a $39,300 credit balance. XYZ Company reported the following information for 2025: In order to estimate the bad debt expense, XYZ Company prepared the following aging schedule at December 31, 2025: Calculate XYZ Company's accounts receivable balance at January 1, 2025

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