CB Winter Sports specializes in providing ski lessons to beginners. The company uses the allowance method to account for uncollectible accounts expense. CB Winter Sports experienced the following four accounting events in Year 1 : Recognized $ 2 5 4 , 0 0 0 of revenue on account. Collected $ 1 1 4 , 0 0 0 cash from accounts receivable. . Wrote off uncollectible accounts of $ 1 , 7 0 0