Wilson Corp. is a wholesaler of imported products. The company had the following opening balances at January 1, 2020 Accounts receivable $212.100 Less: Allowance for doubtful accounts $-25,452 Net realizable value $186,648 During 2020, the company had the following summary transactions a. Sales on account, $2.303,000; cost of goods sold, $1,036,000 b. Products returned by customers, $46,000; cost of inventory returned, $21,000 c Cash collections on accounts receivable, $2,119,000 d. Write-offs of accounts receivable determined to be uncollectable, $31,815 e. A customer that was previously written off sent in a cheque for $2.900 f. You estimate that $38,000 of your accounts receivable will be uncollected next year.