Estimating Uncollectible Accounts and Reporting Receivables over Multiple Periods Barth Company, which has been in business for three years, makes all of its sales on credit and does not offer cash discounts. Its credit sales, customer collections, and write-offs of uncollectible accounts for its first three years follow: Year Sales Collections Accounts Written Off 2018 $751,000 $733,000 $5,300 2019 876,000 864,000 5,800 2020 972,000 938,000 6,500 Barth uses the allowance method of recognizing credit losses that provides for such losses at the rate of 1% of sales. (This means the allowance account is increased by 1% of credit sales regardless of any write-offs and unused balances.) What amount for accounts receivable (gross) is reported on its