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.$

Required

A$)$ Based on the preceding information, compute $($after year$-$end adjustment$)$:

$(1)$ Balance of allowance for doubtful accounts at December $31,$ Year $2.$

$(2)$ Balance of accounts receivable at December $31,$ Year $2.$

$(3)$ Net realizable value of accounts receivable at December $31,$ Year $2.$

B$)$ What amount of uncollectible accounts expense will Renue report for Year $2?$