Fortini Corporation had record sales in 2023. It began 2023 with an Accounts Receivable balance of $475,000 and an Allowance for Doubtful Accounts of $33,000. Fortini recognized credit sales during the year of $6,675,000 and made monthly adjusting entries equal to 0.5% of each month's credit sales to recognize the loss on impairment. Also during the year, the company wrote off $35,500 of accounts that were deemed to be uncollectible, although one customer whose $4,000 account had been written off surprised management by paying the amount in full in late September. Including this surprise receipt, $6,568,500 cash was collected on account in 2023. To assess the reasonableness of the allowance for expected credit losses, the controller prepared the following aged listing of the receivables at December 31, 2023: Instructions: a) Reconcile the 2023 opening balance in Accounts Receivable to the $550,000 ending balance on the controller's aged listing. The Allowance for Expected Credit Losses should have a balance of at year end. The supporting