Problem 8-2A At December 31, 2013, Weiss Imports reported this information on its balance sheet. Accounts receivable $673,000 Less: Allowance for doubtful accounts 46,000 During 2014, the company had the following transactions related to receivables. 1. Sales on account $2,830,000 2. Sales returns and allowances 66,200 3. Collections of accounts receivable 2,900,000 4. Write-offs of accounts receivable deemed uncollectible 40,600 5. Recovery of bad debts previously written off as u 13,900 ncollectible