McNamara Company uses the allowance method to account for uncollectible accounts and the perpetual inventory system. McNamara had the following transactions relating to sales of inventory and the associated accounts receivable. The normal beginning balances $(1/1/2025)$ for Accounts Receivable was $$651,000$ and for Allowance for Doubtful Accounts was $$71,610.$

$1)$ Merchandise costing $$5,827,500$ was sold on account for $$10,325,000.$

$2)$ The company collected $$9,887,500$ from customers on account.

$3)$ $$210,000$ of accounts receivable were deemed uncollectible and written off.

$4)$ At year$-$end, Lily Company estimates that $12\%$ of its accounts receivable are uncollectible.