I checked the book through 2013 figures do not offer in this question, based on the question the company just run for three years which means 2014 is the first year in my opinion, but I still do not know how to figure out this question

Estimating Uncollectible Accounts and Reporting Receivables over Multiple Periods Weiss Company, which has been in business for three years, makes all of its sales on credit and does not offer cash discounts. Its credit sales, customer collections, and write-offs of uncollectible accounts for its first three years follow. Year Sales 2014.... $733,000 2015.... 857,000 2016.... 945,000 Collections $716,000 842,000 928,000 Accounts Written Off $5,300 5,800 6,500 a. Weiss recognizes bad debts expense as 1% of sales. (Hint: This means the allowance account is in- creased by 1% of credit sales regardless of any write-offs and unused balances.) What does Weiss' 2013 balance sheet report for accounts receivable and the allowance for uncollectible accounts? What total amount of bad debts expense appears on Weiss' income statement for each of the three years? b. Comment on the appropriateness of the 1% rate used to provide for bad debts based on your analysis in part a