The following information relates to EAB Ltd's accounts receivable: Accounts receivable balance on December 31, 2019 Allowance for doubtful accounts balance on December 31, 2019 Credit sales made in 2020 $2,824,000 101,000 17.440.000 Collections from customers on account in 2020 16,748,000 Accounts receivable written off in 2020 195,000 Accounts previously written off that were recovered in 2020 (not included in the collections above) 42.000 An aging analysis estimates the uncollectible receivables on December 31, 2020, to be $211,000. The allowance account is to be adjusted accordingly.