At the beginning of 2019, Penman Company had the following (normal) account balances in its financial records:

Accounts receivable .................................................  $122,000

Allowance for uncollectible accounts .....................       7,900

During 2019, its credit sales were $1,173,000 and collections on credit sales were $1,150,000. The following additional transactions occurred during the year:

Feb, 17   Wrote of Nissim's account. $3,600.

May, 28  Wrote off White's account. $2,400.

Dec, 15   Wrote off Ohlson's account, $900.

Dec, 31   Recorded the provision for uncollectible accounts at 0.8% of credit sales for the year.

Compute and show how accounts receivable and the allowance for uncollectible accounts are reported in its December 31, 2019, balance sheet.