During the year ended December 31, 2009, Kelly's Camera Shop had sales revenue of $170,000, of which $85,000 was on credit.

During the year ended December 31, 2009, Kelly’s Camera Shop had sales revenue of $170,000, of which $85,000 was on credit. At the start of 2009, Accounts Receivable showed a $10,000 debit balance, and the Allowance for Doubtful Accounts showed an $800 credit balance. Collections of accounts receivable during 2009 amounted to $68,000.Data during 2009 follow: a.