Bal, beginning of the year ($)
Accounts receivable	18655.00
Allowance for doubtful accounts	746.20

	During the year ($)
Credit Sales	93275.00
Cash Collections from credit customers	85813.00
Accounts written-off as uncollectible	2798.25
Recoveries of previously written-off accounts	839.48

	Amount ($)	Est. Uncollectible (%)
0-60 days outstanding	6062.88	5.00
61-120 days outstanding	7928.37	11.00
>120 days outstanding	9327.50	15.00

1. The end of year balance of accounts receivable, gross is:
2. Using the aging method, the end of the year balance of allowance for doubtful accounts is:
3. Bad debt expense for the year is:
4. The end of year balance of accounts receivable, net is: