During its first year of$$ operations, Chocolate Passion$,$ Inc. had sales of $$444,000,$ all on account. Industry experience suggests that Chocolate$\text{'}$s uncollectibles will amount to $22\%$ of credit sales. At December$31,2021,$ accounts receivable total $$57,000.$ The company uses the allowance method to account for uncollectibles.

$1.$

Make Chocolate$\text{'}$s journal entry for$$ uncollectible$-$account expense using the$$ percent$-$of$-$sales method.

$2.$

Show how ChocolateChocolate should report accounts receivable on its balance sheet at December$31,2021.$