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I 3. Mackenzie began the year with a $777,000 balance for A/R and a $17,000 credit balance for ADA. She sold 57,750,000 worth of services, on account, throughout the year. Receivables collected throughout the year totaled $7,100,000. She was also informed that one of her customers had declared bankruptcy and her invoice for $70,000 would not be paid. After analyzing her year-end aging schedule and considering other economic information and forecasts, Mackenzie estimates that 4.7% of her receivables will not be collected. Prepare the Jes for the year and show how the A/R and ADA accounts will appear on the balance sheet