The following information relates to EAB Ltd.s accounts receivable:

Accounts receivable balance on December 31, 2019		$ 2,822,000
Allowance for doubtful accounts balance on December 31, 2019		102,000
Credit sales made in 2020		17,540,000
Collections from customers on account in 2020		16,534,000
Accounts receivable written off in 2020		191,000
Accounts previously written off that were recovered in 2020 (not included in the collections above)		40,000

An aging analysis estimates the uncollectible receivables on December 31, 2020, to be $ 209,000. The allowance account is to be adjusted accordingly.

Calculate the ending balance in Accounts Receivable, as at December 31, 2020.

Accounts receivable

$

eTextbook and Media

Calculate the Allowance for Doubtful Accounts balance, before adjustment, as at December 31, 2020.

Allowance for doubtful accounts unadjusted balance as at December 31, 2020 was a debitcredit of $ .

eTextbook and Media

Calculate the bad debts expense for the year 2020.

Bad debts expense

$