137. Kona Espresso Machine Company makes many of its sales on account. For 2016, its beginning balance in Accounts Receivable was $190,000. Sales on account for the year were $904,000, and the amount...

137. Kona Espresso Machine Company makes many of its sales on account. For 2016, its beginning balance in Accounts Receivable was $190,000. Sales on account for the year were $904,000, and the amount of cash collected from its accounts receivable was $829,900. During the year, uncollectible accounts of $10,100 were written off. What was the ending balance in Accounts Receivable?

138. Flagler Corporation uses the direct write-off method of accounting for uncollectible accounts. On February 2, 2016, after making numerous efforts to collect $9,600 from a customer, the company wrote off the account. On April 1, 2016, the customer paid $8,000 to Flagler. Make the appropriate entries to 1) write off the account; 2) reestablish the account receivable; and 3) to record the collection.