The following information is available for Victorias Vacuum Emporium:

2014 2015 2016

Cash Sales $ 600,000 $ 800,000 $ 700,000

Credit Sales 900,000 1,100,000 1,000,000

Total 1,500,000 1,900,000 1,700,000

Accounts Receivable end of year 170,000 230,000 220,000

Allowance for Bad Debts end of year 47,000 30,000 56,000

Accounts written off during the year 2,000 50,000 4,000

(A) Presume there was no change in the method used to estimate bad debts during three-year period. What was the balance in the Allowance account at the beginning of 2014?

(B) How much cash was collected from customers in 2015?

(C) What account(s) and amount(s) would appear on a 2016 income statement?