D. $22,200. ing amounts at the end of the year: Total sales $400,000; cash $35,000; sales returns $15,000; operating expenses $70,000; sales discounts $10,000; accounts receivable $20,000; sales allowances $25,000. Compute net revenues. 8. At the beginning of the year, a company had an Allowance for Uncollectible Accounts of $22.000. By the end of the year, actual bad debts total $24,000. What is the balance of the Allowance for Uncollectible Accounts after the write-offs (before any year-end adjustment)