These are account receivables for The Company for 31.12.2020

Account receivables	Amount $	Estimated uncollectible
0-30 days	12.000.000	2.5%
30-60 days	4.000.000	7.5%
60-90 days	1.300.000	12.5%
Older than 90 days	1.000.000	20%
Total	18.300.000

The allowance for doubtful accounts at 1.1.2020 is $1.050.000 credit

Written off account receivables in 2020 amounted to $600.000

In the 30-60 day category is a $320.000 account that the financial manager does not believe will ever be collected so he thinks its right to do a 90% write off on it as a precaution.

At the end of the year the Company collects $90.000 on a specific account that amounted to $150.000 that was previously determined to be uncollectible. The financial manager did not know how to book it since it had already been written off so he booked it $90.000 in cash (debit) and $90.000 in accounts receivables as an older claim (credit).

What will be the balance for accounts receivables at the end of the year 2020?

What will be the balance for Allowance for doubtful accounts at the end of the year 2020?