The following information relates to Bedford Company's accounts receivable:

Accounts receivable balance on December 31, 2015 $918,000

Allowance for doubtful accounts balance on December 31, 2015 $50,000

Credit sales made in 2016 $5,844,000

Collections from customers on account in 2016 $4,900,000

Accounts receivable written off in 2016 $85,000

Accounts previously written off that were recovered in 2016 (not included in the collections above) $7,000

An aging analysis estimates the uncollectible receivables on December 31, 2016, to be $82,000. The allowance account is to be adjusted accordingly.

a)

b)

c)