P$4-49$B Brubacher Service Company sells for cash and on account. By selling on credit, Brubacher cannot expect to collect $100\%$ of its accounts reccivable. At December $31,202$ and $201,$ respectively, Brubacher reported the following on its balance sheet $($in thousands of dollars$)$:

$\backslash$table$[[,$Decmber $31],[,202,20x1$