Barth Company, which has been in business for three years, makes all of its sales on credit and does not offer cash discounts. Its credit sales, customer collections, and write-offs of uncollectible accounts for its first three years follow:

Year	Sales	Collections	Accounts Written Off
2015	$375,500	$366,500	$2,650
2016	438,000	432,000	2,900
2017	486,000	469,000	3,250

Barth uses the allowance method of recognizing credit losses that provides for such losses at the rate of 1 % of sales. (This means the allowance account is increased by 1 % of credit sales regardless of any write-offs and unused balances.)

1) What amount for accounts receivable is reported on its balance sheet at the end of 2017?

2)What amount for allowance for uncollectible accounts is reported on its balance sheet at the end of 2017 ?