The following balances relate to Easter Company:

Credit Sales during 2018 2,000,000

Allowance for Bad Debt (1/1/18) 9,000 (credit)

Accounts Receivable (1/1/18) 100,000

Several transactions related to accounts receivable occurred during 2018.

(1) An account with a balance of $800, previously written off, is collected during 2018.

(2) Furthermore, $1,200 of the Easters accounts receivable are written off in 2018 as uncollectible. (3) 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, 2018 (after adjustment)?