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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

$$210,000$ debit

Allowance for doubtful accounts

$$2,500$ debit

Bad debts are estimated to be $2\%$ of credit sales. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear

on its December $31$ balance sheet.