During the current year, Bob$$s Ceramics Shop had sales revenue of $$162,000,$ of which $$62,000$ was on credit. At the start of the current year, Accounts Receivable showed a $$23,000$ debit balance and the Allowance for Doubtful Accounts showed a $$1,800$ credit balance. Collections of accounts receivable during the current year amounted to $$54,000.$