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

Accounts Receivable, Dec. 31, prior year
Accounts Receivable (Gross) (A)	$	48,271
Allowance for Doubtful Accounts (XA)		8,469
Accounts Receivable (Net) (A)	$	39,802

During the current year, sales on account were $306,548, collections on account were $290,700, write-offs of bad debts were $7,054, and the bad debt expense adjustment was $4,770.

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

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.