The accounts receivable balance for Renue Spa at December $31,$ Year $1,$ was $$85,000.$ Also on that date, the balance in the Allowance for Doubtful Accounts was $$2,600.$ During Year $2,$ $$2,500$ of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $$120$ of receivables that had been written off in a previous accounting period. Services provided on account during Year $2$ were $$214,000,$ and cash collections from receivables were $$215,963.$ Uncollectible accounts expense was estimated to be $1$ percent of the sales on account for the period

Required

a$.$ Record the transactions in general journal form and post to T$-$accounts.

b$.$ Based on the preceding information compute $($after year$-$to$-$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 report for Year $2?$