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

Allowance for doubtful accounts

$ $495,000$ debit

$$4,000$ debit

An aging analysis estimates that $4\%$ of year$-$end accounts receivable are uncollectible. Show how Accounts Receivable and the

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