show how accounts receivable and the allowance for doubtful accounts appear on al bakara company december 31 balance sheet

Al Bakara company report the following results for its calendar year December 31,2021 Cash sales 200,000 Credit sales 180,000 Account receivable 22,000 (debit) Account payable 46,000 (credit) Allowances for doubtful accounts 2,000 (debit) The company estimates bad debts to be 2% of annual total sale