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Required information

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

Cash sales

$$760,000$

Credit sales

$$1,900,000$

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

Accounts receivable

Allowance for doubtful accounts

$$570,000$ debit

$$6,800$ debit

$3.$ An aging analysis estimates that $6\%$ of year$-$end accounts receivable are uncollectible. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December $31$ balance sheet.

Current assets:

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