Renue Spa had the following balances at December 31, Year 2. Cash of $20,000. Accounts Recelvable of $82,000, Allowance for Doubtful Accounts of $2,800, and Retained Earnings of $99,200. During Year 3 , the following events occurred: 1. $2,400 of accounts recelvable were written off as uncollectible. 2. Renue unexpectedly collected $170 of receivables that had been written off in a previous accounting period. 3. Services provided on account during Year 3 were $215,000 4. Cash collections from recelvables were $216,972 5. Uncollectible accounts expense was estimated to be 1 percent of the sales on account for the perlod. \begin{tabular}{|l|} \hlineb(1). Allowance for doubtful accounts \\ \hlineb(2). Accounts receivable \\ \hlineb(3). Net realizable value \\ \hline c. Uncollectible accounts expense \\ \hline \end{tabular}