From inception of operations to December 31, 2017, Bramble Corporation provided for uncollectible accounts receivable under the allowance method. The provisions are recorded, based on analyses of customers with different risk characteristics. Bad debts written off were charged to the allowance account; recoveries of bad debts previously written off were credited to the allowance account, and no year-end adjustments to the allowance account were made. Bramble's usual credit terms are net30days.

The balance in Allowance for Doubtful Accounts was $143,800at January 1, 2017. During 2017, credit sales totaled $9,104,600, the provision for doubtful accounts was determined to be $182,092, $91,046 of bad debts were written off, and recoveries of accounts previously written off amounted to $15,610. Bramble installed a computer system in November 2017, and an aging of accounts receivable was prepared for the first time as of December 31, 2017. A summary of the aging is as follows.

Classification by Month of Sale Balance in Each Category Estimated % Uncollectible

November-December 2017 $1,222,300 2%

July-October 663,500 10%

January-June 435,800 27%

Prior to 1/1/17 165,100 87%

$2,486,700

Based on the review of collectibility of the account balances in the "prior to 1/1/17" aging category, additional receivables totaling $60,900were written off as of December 31, 2017. The87% uncollectible estimate applies to the remaining $104,200in the category. Effective with the year ended December 31, 2017, Bramble adopted a different method for estimating the allowance for doubtful accounts at the amount indicated by the year-end aging analysis of accounts receivable.

(a)

schedule analyzing the changes in Allowance for Doubtful Accounts for the year ended December 31, 2017. Show supporting computations in good form. (Hint: In computing the 12/31/17 allowance, subtract the $60,900write-off.)

I need to know the remaining open values and how you got there.... Thank you!