calculate the Dec$\mathrm{.}31,2024$ balances for accounts receivable and the Allowance for Expected Credit Losses Carla Vista Ltd$.$ has been in business for several years and has the following information for its operations which ended December $31,$

$2024$:

Total sales for the year were $$3,570,000,$ of which $60\%$ were on account.

The company estimates that total expected credit losses at December $31,2024$ will be $$96,390.$

Carla Vista Ltd$.$ began the year with $$660,000$ in accounts receivable and a normal credit to the allowance for expected credit

losses of $$81,000.$

Carla Vista Ltd$.$ writes off customer accounts that have been outstanding for more than $120$ days. During the year, accounts

with a carrying amount of $$81,000$ reached the $120-$day mark and were written off.

The company uses a collection agency to try to collect accounts that have been written off. The collection agency was able to

collect $$28,000$ from customers whose accounts had previously been written off.

During the year the company collected $$1,790,000$ of its accounts receivable.