A business has the following balances at the beginning of the year:
Accounts receivable: 185000
Allowance for doubtful accounts: -27750

The following summary transactions occurred during the year.
Sales for the year, 100% on credit: 350000
Cash collected on accounts receivable for the year: 347750
Write-offs of uncollectable accounts receivable: 22200
Received a cheque from a customer whose account was previously written off: 2220
Overall rate used to estimate the allowance for doubtful accounts at year end: 16%

Using the information above, and the chart, answer the following questions. Enter the digits only - no dollar signs, commas, or decimal points. IMPORTANT - enter your answer to the second question (the balance in the allowance) as a NEGATIVE number, with a minus sign (-) in front of the digits.
What is the balance in the accounts receivable account at year end?
____________.
What is the balance in the allowance for doubtful accounts at year end?
____________.
What is the balance in the bad debt expense account at year end?
____________.