The following information relates to a companys accounts receivable: account receivable balance at the beginning of the year, $150,000; allowance for uncollectible accounts at the beginning of the year, $10,000(credit balance); credit sales during the year, $90,000; accounts receivables written off during the year $4,000; cash collections from the customers, $100,000. After a review of the uncollectible accounts, the company estimates that the required year-end balance for the uncollectible accounts should be $3,000.

Calculate the following:

1. Calculate the bad debts expenses for the year.

2. Calculate the year- end gross account receivables balances.

3. Calculate the year- end net account receivables balances.