Brief Exercise 23-9 Sheffield Corporation had the following 2017 income statement. $102,000 57,000 $45,000 Revenues Expenses In 2017, Sheffield had the following activity in selected accounts Accounts Receivable 18,000 Write-offs 102,000 Collections Revenues 91,000 12/31/17 28,000 Allowance for Doubtful Accounts 1,300 1,000 Bad debt expense 1,600 1,900 Write-offs 12/31/17