$!$

Required Information

$[$The following information applies to the questions displayed below.$]$

At December $31,$ Hawke Company reports the following results for its calendar year.

In addition, its unadjusted trial balance includes the following items.

Accounts receivable

$$108,000$ debit

Allowance for doubtful accounts

$$1,100$ debit

An aging analysis estimates that $5\%$ of year$-$end accounts recelvable are uncollectible. Show how Accounts Recelvable and the

Allowance for Doubtful Accounts appear on its December $31$ balance sheet.