Chez Fred Bakery estimates the allowance for uncollectible accounts at 2% of the ending balance of accounts receivable. During 2021 Chez Fred's credit sales and collections were $116.000 and $134,000, respectively. What was the balance of accounts receivable on January 1 2021 i 5140 in accounts receivable were written off during 2021 and if the allowance account had a balance of $480 on December 31, 20217