Determine the ending balances in Accounts Receivable and Allowance for Doubtful Accounts. Ending balance in Accounts Receivable Ending balance in Allowance for Doubtful Accounts At the beginning of the current period, Sheffield Corp. had balances in Accounts Receivable of $187,800 and in Allowance for Doubtfut Accounts of $9,630 (credit). During the period, it had credit sales of $860,400 and collections of $687,720. It wrote off as uncollectible accounts recelvable of $7,381. However, a $2,859 account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $23,070 at the end of the period. (Omit cost of goods sold entries)