The accounts receivable balance for Renue Spa at December $31,$ Year $1,$ was $$61,000.$ Also on that date, the balance in the Allowance for Doubtful Accounts was $$3,750.$ During Year $2,$ $$2,100$ of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $$500$ of receivables that had been written off in a previous accounting period. Services provided on account during Year $2$ were $$215,000,$ and cash collections from receivables were $$218,000.$ Uncollectible accounts expense was estimated to be $2$ percent of the sales on account for the period.Required post to T$-$accounts.Post the transactions to T$-$accounts.