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 $92,000 and $3,200, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $415,000 and $419,000, respectively, and $3.440 in accounts receivable were written off. Rahal's accounts receivable at December 31, 2021, are: Multiple Choice O 596,000 $92,560 O $88,000 0 584,560