Renue Spa had the following balances at December 31, Year 1: Cash of $18,000, Accounts Receivable of $82,000, Allowance for Doubtful Accounts of $2,700, and Retained Earnings of $97,300. During Year 3, $2,100 of accounts receivable were written off as uncollectible. In addition, Renue unexpectedly collected $140 of receivables that had been written off in a previous accounting period. Services provided on account during Year 3 were $212,000, and cash collections from receivables were $213,945. Uncollectible accounts expense was estimated to be 1 percent of the sales on account for the period.