The Sheridan Pub provides catering services to local businesses. The following information was available for The Sheridan Pub for the years ended December 31, 2016 and 2017.

		December 31, 2016				December 31, 2017
Cash		$	1,830			$	1,710
Accounts receivable			46,300				?
Allowance for doubtful accounts			590				?
Other current assets			8,530				7,890
Current liabilities			37,400				44,000
Total credit sales			205,000				258,000
Collections on accounts receivable			192,000				226,000

Sheridan management is preparing for a meeting with its bank concerning renewal of a loan and has collected the following information related to the above balances.

1.		The cash reported at December 31, 2017, reflects the following items: petty cash $ 1,590 and postage stamps $ 120. The other current assets balance at December 31, 2017, includes the checking account balance of $ 3,650.
2.		On November 30, 2017, Sheridan agreed to accept a 6-month, $ 4,930 note bearing 12% interest, payable at maturity, from a major client in settlement of a $ 4,930 bill. The above balances do not reflect this transaction.
3.		Sheridan factored some accounts receivable at the end of 2017. It transferred accounts totaling $ 10,000 to Final Factor, Inc. with recourse. Final Factor will receive the collections from Sheridans customers and will retain 2% of the balances. Final Factor assessesSheridan a finance charge of 3% on this transfer. The fair value of the recourse liability is $ 440. However, management has determined that the amount due from the factor and the fair value of the resource obligation have not been recorded, and neither are included in the balances above.
4.		Sheridan charged off uncollectible accounts with balances of $ 1,790. On the basis of the latest available information, the 2017 provision for bad debts is estimated to be 2.5% of accounts receivable.

Based on the above transactions, determine the balance for (1) Accounts Receivable and (2) Allowance for Doubtful Accounts at December 31, 2017. (Round answers to 0 decimal places, e.g. 125.)

Prepare the current assets section of The Sheridan Pubs balance sheet at December 31, 2017. (Round answers to 0 decimal places, e.g. 125.)