At the end of the prior year, Durney's Outdoor Outfitters reported the following information.

Accounts Receivable, December 31, prior year
Accounts Receivable (Gross) (A)	$ 48,067
Allowance for Doubtful Accounts (XA)	8,384
Accounts Receivable (Net) (A)	$ 39,683

During the current year, sales on account were $304,423, collections on account were $289,850, write-offs of bad debts were $6,969, and the bad debt expense adjustment was $4,685.

Required:

1-a. Complete the Accounts Receivable and Allowance for Doubtful Accounts T-accounts to determine the balance sheet values.

1-b. Complete the amounts related to Accounts Receivable and Bad Debt Expense that would be reported on the income statement for the current year.

1-c. Complete the amounts related to Accounts Receivable and Bad Debt Expense that would be reported on the balance sheet for the current year.

\begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Allowance for Doubtful Accounts } \\ \hline Debit & Credit \\ \hline & & Beginning balance \\ \hline & & Ending balance \\ \hline \end{tabular} DURNEY'S OUTDOOR OUTFITTERS Income Statement (Partial) For the Year Ended December 31 Selling, general, and administrative expenses: \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ Balance Sheet (Partial) } \\ \hline As of December 31 & & \\ \hline Current assets: & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}