Allowance Method for Accounting for Bad Debts

At the beginning of 2017, EZ Tech Company's Accounts Receivable balance was $131,000, and the balance in Allowance for Doubtful Accounts was $2,250. EZ Tech's sales in 2017 were $980,000, 70% of which were on credit. Collections on account during the year were $630,000. The company wrote off $4,000 of uncollectible accounts during the year.

Required:

1. Identify and analyze the sales during 2017.