For $2021,$ Rahal's Auto Parts estimates bad debt expense at $2\%$ of credit sales. The company reported accounts receivable and an allowance for

uncollectible accounts of $$96,000$ and $$4,000,$ respectively, at December $31,2020.$ During $2021,$ Rahal's credit sales and collections were

$$423,000$ and $$427,000,$ respectively, and $$4,240$ in accounts receivable were written off.

Rahal's accounts receivable at December $31,2021,$ are: