The accounts receivable balance for Renue Spa at December $31,$ Year $1,$ was $$83,000.$ Also on that date, the balance in the Allowance

for Doubtful Accounts was $$2,700.$ Total retained earnings at the end of Year $1$ was $$80,300.$ During Year $2,$$$2,100$ of accounts

receivable were written off as uncollectible. In addition, Renue unexpectedly collected $$160$ of receivables that had been written off in

a previous accounting period. Services provided on account during Year $2$ were $$211,000,$ and cash collections from receivables were

$$212,936.$ Uncollectible accounts expense was estimated to be $1$ percent of the sales on account for the period.

Required

a$.$ Organize the information in accounts under an accounting equation.

b$.$ 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 $2.$

c$.$ What amount of uncollectible accounts expense will Renue Spa record for Year $2?$

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Req B and C

Organize the information in accounts under an accounting equation. $($Enter any decreases to account balances with a minus sign. If

there is no effect on the Accounts Titles for Retained Earnings, leave the cell blank. Not all cells will require entry.$)$