If provided with the below information: What is the total gross accounts receivables amount for year ending 2016? Is it 1,400,000 plus the 1,950,000 in credit sales or is it just 1,400,000 alone? Remember the Allowance amount only affects net accounts receivables; which is gross accounts receivables minus allowance.

Problem Set A
Copeland Company had the following account balances at December 31, 2016, before recording bad debt expense for the year:
	Unadjusted Trial Balance
	Accounts receivable			$1,400,000
	Allowance for uncollectible accounts (credit balance)			22,000
	Credit sales for 2016			1,950,000
	Ending 12/31/2015
	Balance in Accounts receivable on 1/1/2016			$1,200,000
	Balance in Allowance for uncollectible accounts (credit balance) on 1/1/2016			24,000