Bal, beginning of the year ($) 2563.00 205.04 During the year ($) 15378.00 13071.30 76.89 30.76 Accounts receivable Allowance for doubtful accounts Credit Sales Cash Collections from credit customers Accounts written-off as uncollectible Recoveries of previously written-off accounts Amount ($) Est. Uncollectible (%) 0-60 days outstanding 1006.49 15 61-120 days outstanding 1150.27 16 >120 days outstanding 2636.05 24 The end of year balance of accounts receivable, gross is: . Using the aging method, the end of the year balance of allowance for doubtful Bad debt expense for the year is: The end of year balance of accounts receivable, net is