J&J Co. determined that the net value of its accounts receivable at December 31, 2001, based on an aging analysis of the receivables was $325,000. Additional information: 6. Allowance for uncollectible accounts-1/1/2001 Uncollectible accounts written off during 2001 Uncollectible accounts recovered during 2001 Accounts receivable - 12/31/2001 $30,000 18,000 2,000 350,000