At December $31,2021,$ Bramble Imports reported this information on its balance sheet.

Accounts receivable

$$565,700$

Less: Allowance for doubtful accounts

$38,820$

During $2022,$ the company had the following transactions related to receivables.

Sales on account $$2,965,900$

Sales returns and allowances

$60,100$

Collections of accounts receivable

$2,626,900$

Write$-$offs of accounts receivable deemed uncollectible

$42,400$

Prepare a tabular summary that includes the following accounts: Cash, Accounts Receivable, Allowance for Doubtful Accounts, Rev Enter the January $1,2022,$ balances in Accounts Receivable and Allowance for Doubtful Accounts. $($Enter negative amounts using eith preceding the number eg$.-45$ or parentheses e$.$g$.(45).)$