Sherman Co. began operations on January 1, 2016, and completed several transactions during 2016 and 2017 that involved sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows.

2016

1. Sold $685,350 of merchandise on credit (that had cost $500,000), terms n/30.
2. Received $482,300 cash in payment of accounts receivable.
3. Wrote off $9,350 of uncollectible accounts receivable.
4. In adjusting the accounts on December 31, the company estimated that 1% of accounts receivable will be uncollectible.
5. Check (d) Dr. Bad Debts Expense, $11,287

2017

1. Sold $870,220 of merchandise on credit (that had cost $650,000), terms n/30.
2. Received $990,800 cash in payment of accounts receivable.
3. Wrote off $11,090 of uncollectible accounts receivable.
4. In adjusting the accounts on December 31, the company estimated that 1% of accounts receivable will be uncollectible.

My question is do i bring the accounts receivabke form 2016 into 2017 or do I bring the uncollectable account into 2017