At the beginning of the current period, Pukalani Corporation had balances in Accounts Receivable of $236,000 and in Allowance for Doubtful Accounts of $11,000 (credit). During the period, Pukalani had credit sales of $944,000 and collections on account of $901,100. Pukalani expects a return rate o5%. Pukalani uses a perpetual inventory system and determined that the cost of goods sold during the period was $790,600. Pukalani wrote off as uncollectible, accounts receivable of $9,400. However, a $4,300 accoun