The accounts receivable balance for Renue Spa at December 31, 2015, was $85,000. Also on that date, the balance in the Allowance for Doubtful Accounts was $2,300. During 2016, $2,700 of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $180 of receivables that had been written off in a previous accounting period. Services provided on account during 2016 were $220,000, and cash collections from receivables were $222,018. Uncollectible accounts expense was estimated to be 1 percent of the sales on account for the period.

a. Record the transactions in general journal form and post to T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Based on the preceding information, compute (after year-end adjustment):

(1) Balance of allowance for doubtful accounts at December 31, 2016.

(2) Balance of accounts receivable at December 31, 2016.

(3) Net realizable value of accounts receivable at December 31, 2016.