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On December 3 1 , 2 0 2 0 , when its accounts receivable were $ 2 7 6 , 0 0 0 and its

On December 31,2020, when its accounts receivable were $276,000 and its Allowance for Doubtful Accounts had an unadjusted debit balance of $1,800, Penny Worth Corp. estimated that $15,500 of its accounts receivable account would become uncollectible, and it recorded the bad debts adjusting entry. On May 11,2021, Penny Worth determined that Fei Ya Cheng's account was uncollectible and wrote off $1,700. On November 12,2021, Cheng paid the amount previouslywrittenoff. What is the carrying amount of the receivables on (1) December 31,2020; (2) May 11,2021; and (3) November 12,2021, assuming that the total amount of accounts receivable of $276,000 is unchanged on each of these three dates except for any changes recorded above.
Carrying amount
December 31,2020
May 11,2021
November12,2021

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