The following balances relate to Easter Company: Credit Sales during 2015 2,000,000 Allowance for Bad Debt (1/1/15) 8,000 (credit) Accounts Receivable (1/1/15) 100,000 Several transactions related to accounts receivable occurred during 2015. An account with a balance of $600, previously written off, is collected during 2015. Furthermore, $1,000 of the Easter's accounts receivable are written off in 2015 as uncollectible. At the end of the year, annual bad debts are estimated to be 3% of credit sales. What is the ending balance in accounts receivable and allowance for bad debts accounts at December 31, 2015 (after adjustment)