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)	$ 48,151
Allowance for Doubtful Accounts (XA)	8,419
Accounts Receivable (Net) (A)	$ 39,732

During the current year, sales on account were $305,298, collections on account were $290,200, write-offs of bad debts were $7,004, and the bad debt expense adjustment was $4,720.

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.