For 2021, Rahal's Auto Parts estimates bad debt expense at 3% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $90,500 and $2,900, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $412,000 and $416,000, respectively, and $3,540 in accounts receivable were written off. Rahal's final balance in its allowance for uncollectible accounts at December 31, 2021, is: