Information related to accounts receivable is given: Mobile Technology Ltd. reported an unadjusted balance of accounts receivable of $1,360,000 at 31 December 203, along with a credit balance in the allowance for doubtful accounts of $84,600 and an allowance for sales discounts of $7,500. At year-end, the company determined that an allowance of $19,000 for sales discounts was needed. It also decided that $56,400 of accounts receivable were uncollectible and should be written off. Of the remaining receivables, it was determined that 30% were current, and the remaining net current balance, an allowance for doubtful accounts of 4% of the net balance was needed. The remaining 70% of outstanding accounts receivable were past due and an allowance for doubtful accounts of 10% of the outstanding balance was needed. Required: For each case above, show how net accounts receivable would be reported on the statement of financial position, and calculate bac debt expense for the year. (Round your answers to the nearest whole dollar.)