During its first year of operations, Skysang, Inc, had credit sales of $\backslash (\backslash$$ $3,136,000\backslash ),$ of which $5395,600$ remained uncollected at vear$-$end. The credit manakef estimates that $\backslash (\backslash$$ $17,400\backslash )$ of these receivables will become uncollectible. Prepare the journal entry to record the estimated uncollectibles. $($Assume an unadjusted balance of zero in Allowance for Doubtful Accounts$)($Credit account tities are automatically indented when amount is entered, Do not indent manually.$)$

$($b$)$ prepare a current assets section of the balance sheet for Skysong, Inc.,