During the current year, Robby's Camera Shop had sales revenue of $163,000, of which $61,000 was on credit. At the start of the current year, Accounts Receivable showed a $19,000 debit balance and the Allowance for Doubtful Accounts showed a $1,700 credit balance. Collections of accounts receivable during the current year amounted to $53,000. Data during the current year follow: a. On December 31, an Account Receivable (J. Doe) of $1,000 from a prior year was determined to be uncollectible; therefore, it was written off immediately as a bad debt. b. On December 31 , on the basis of experience, a decision was made to continue the accounting pollicy of basing estimated bad debt losses on 1.5 percent of credit