Penn Company reported the following information related to credit sales in 20X3:

Accounts receivable, 12/31/X3 $8,100

Allowance for uncollectible accounts 12/31/X3 (before adjustment) 750

Credit sales during 20X3 38,000

Cash sales during 20X3 12,000

Collections from customers on account during 20X3 41,000

Penn uses the percent-of-sales method and estimates that 3% of credit sales will be uncollectible.

The year-end income statement will report Uncollectible Account Expense of $_______________________.

The 12/31/X3 balance sheet will report Allowance for Uncollectible Accounts of $_____________________.

If charge-offs during the year were $1,200, what was beginning (1/1/X3) Accounts Receivable? $_________________