Lin & Zhang Vitamin Shop estimates bad debt expense at 2% of credit sales for 2021. The company reported accounts receivable and an allowance for uncollectible accounts of $94,500 and $3,700, respectively, at December 31, 2020. During 2021, credit sales and collections were $420,000 and $424,000, respectively, and $4740 in accounts receivable were written off Lin & Zhang's final balance in its allowance for uncollectible accounts at December 31, 2021. is: Lin Rodriguez Accounting LLC's accounts receivable aging at December 31, 2021: Days Outstanding 0-30 31-60 61-120 Over 120 Amount $ 438,000 158,000 118,000 138,000 Estimated Uncollectible 2% 58 108 204 During 2021, Lin Rodriguez wrote off $19,800 in receivables and recovered $7,800 that had been written off in prior years. Lin Rodriguez's December 31 2020, allowance for uncollectible accounts was $49,000. What amount of allowance for uncollectible accounts should Lin Rodriguez report at December 31, 2021 If Lin Rodriguez used the balance sheet approach? WuGill Inc. trial balance at 12/31/2021: $522,000 Balance in checking account, Bank of the East Treasury bills, purchased on 11/1/2021, mature on 1/30/2022 Loan payable, long-term, Kloper Bank 23,000 310,000 Included in the checking account balance is $54.000 of restricted cash that Kloper Bank requires as a compensating balance for the $310.000 note What amount will WuGili Inc. include in its year-end balance sheet as cash and cash equivalents