Company estimates that allowance for noncollectable accounts at 1% of the ending balance of accounts receivable. during 2016 the company's credit sales on collections were $112000 and $144000 respectively .what was the balance of accounts receivable on January 1 2016 if $130 in accounts receivable were written off during 2016 and if the allowance account had a balance of $990 on Dec 31, 2016