During the current year, Robby's Camera Shop had sales revenue of $170,000, of which $75,000 was on credit. At the start of the current year, Accounts Receivable showed a $16,000 debit balance, and the Allowance for Doubtful Accounts showed a $900 credit balance. Collections of accounts receivable during 2014 amounted to $60,000. Data during the current year follows: a. On December 31, an Account Receivable (J. Doe) of $1,700 from a prior year was delrmined to be uncollectible; therefore, it was written off immediately as a bad debt b. On December 31, on the basis of experience, a decision was made to continue the accounting policy of basing estimated bad debt losses on 1.5 percent of credit sales for the year.