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:

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 sale

regardless of any write$-$offs and unused balances.$)$

What amounts for accounts receivable and the allowance for uncollectible accounts are reported on its balance sheet at the end of Year $3?$

Accounts receivable

Allowance for uncollectible accounts $

What total amount of bad debts expense appears on its income statement for each of the three years?

Year $1$$

Year $2$$

Year $3$$