At the end of the year, before year$-$end adjustments a company has a debit balance of $$1,200$ recorded as Allowance for Uncollectible Accounts. It also shows the following accounts receivable and estimates of uncollectible accounts:

Accounts not yet due $=$ $$70,000$; estimated uncollectible $=4\%.$

Accounts $1-30$ days past due $=$ $$30,000$; estimated uncollectible $=15\%.$

Accounts more than $30$ days past due $=$ $$5,000$; estimated uncollectible $=40\%.$

Required: Compute and record the following

$($a$)$ Accounts Receivable balance $($gross$)$:

$($b$)$ Journal entry $($account names & amounts$)$ to record the adjustment in the Allowance for Uncollectible Accounts balance:?

$($c$)$ Allowance for Uncollectible Accounts year$-$end balance $($after adjustments$)$:$?$

$($d$)$ Accounts receivable balance $($net$)$:$?$