During its first year of operations, Winter Getaway, Inc. had sales of $$474,000,$ all on account. Industry experience suggests that Winter's uncollectibles will amount to $2\%$ of credit sales. At December $31,2021,$ accounts receivable total $$51,000.$ The company uses the allowance method to account for uncollectibles.

Make Winter's journal entry for uncollectible$-$account expense using the percent$-$of$-$sales method.

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

Make Winter's journal entry for uncollectible$-$account expense using the percent$-$of$-$sales method. $($Record debits first, then credits. Exclude explanations from journal entries.$)$

$\backslash$table$[[,$Journal Entry,,,$],[$Date$,$Accounts,Debit,Credit,$],[$Dec $31,,,,],[,,,,],[,,,,],[,,,,]]$