Required

Show the effects of $(1)$ write$-$off of the uncollectible account, $(2)$ reinstatement and collection of account, $(3)$ revenue on account, $(4)$ cash collections from receivables, and $(5)$ uncollectible accounts expense on the financial statements using a horizontal statements model.

Based on the preceding information, compute $($after year$-$end adjustment$)$:

Balance of allowance for doubtful accounts at December $31,$ Year $3.$

Balance of accounts receivable at December $31,$ Year $3.$

Net realizable value of accounts receivable at December $31,$ Year $3.$

What amount of uncollectible accounts expense will Renue Spa have for Year $3?$