Echo Company's 2014 beginning and ending accounts receivable balances were $72,500 and $41,250 respectively. During 2014, the company's sales (all on credit) amounted to $857,250. Per Echo's 2014 cash flow statement, $873,500 was collected from customers while $18,750 related to uncollectible accounts was listed among the "non-cash expenses." If Echo's beginning balance in the allowance for uncollectibles was $17,600, the ending balance in this account must be

$21,350.

$15,000.

The required "allowance for uncollectibles" balance cannot be determined from the data given.

$36,350.