Jones Company uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows (1) not due yet, $50,000 (2) up to 180 days past due, $14,000 and (3) more than 180 days past due, $4,000. Experience has shown that for each age group, the average loss rate on the amount of the receivables at year end due to uncollectability is (1) 3%, (2) 12%, (3) 30%, respectively. At December 31, 2011 (end of the current year), the allowance for doubtful accounts balance is $200 (credit) before the end of period adjusting entry is made Show how the various accounts related to accounts receivable should be shown on the December 31, 2011, balance sheet