At the beginning of 2017, Penman Company had the following (normal) account balances in its financial records:

Accounts Receivable	$132,000
Allowance for Uncollectible Accounts	11,900

During 2017, its credit sales were $1,173,000 and collections on credit sales were $1,150,000. The following additional transactions occurred during the year:

Feb. 17	Wrote off Nissim's account, $3,600.
May 28	Wrote off White's account, $2,400.
Dec. 15	Wrote off Ohlson's account, $900.
Dec. 31	Recorded the provision for uncollectible accounts at 0.8% of credit sales for the year. (Hint: The allowance account is increased by 0.8% of credit sales regardless of any prior write-offs.)

Compute and show how accounts receivable and the allowance for uncollectible accounts are reported in its December 31, 2017, balance sheet. Do not use negative signs with your answers.

Accounts receivable	Answer
Less Allowance for uncollectible accounts	Answer
Accounts receivable, net	Answer