During the year ended December $31,2021,$ Kelly$$s Camera Shop had

sales revenue of $135,000,$ of which $$65,500$ was on credit. At the

start of $2021,$ Accounts Receivable showed a $$12,000$ debit balance

and the Allowance for Doubtful Accounts showed a $$530$ credit

balance. Collections of accounts receivable during $2021$ amounted to

$$61,000.$

$$Data during $2021$ follow:$$Required:$$