I need help with the two blanks highlighted.

During its first year of operations. World Class Sport Shoes eamed net credit sales of $339,000. Indestry experience suggests that bad debts will amount to 2 S. sales. At December 31,2024 , accounts receivable total $39,000 The company uses the allowance method to account for uncollectibles: Read the regivirements the (ournal entry table) Requirement 2. Show how to report accounts receivable on the balance sheot at December 31.2024