At the beginning of the year, accounts receivable were $164,000 and the allowance for bad debts was $13,500. During the year, sales (all on account) were $620,000, cash collections were $600,000, bad debts expense totaled $20,200, and $14,000 of accounts receivable were written off as bad debts. Required: Calculate the balances at the end of the year for the Accounts Receivable and Allowance for Bad Debts accounts. (Hint. Use T-accounts to analyze each of these accounts, plug in the amounts that you know, and solve for the ending balances.)