62) the chs company has provided the following information: • accounts receivable written-off as uncollectible during the year amounted to $11,500. • the accounts receivable balance at the beginning of the year was $150,000. • the accounts receivable balance at the end of the year was $210,000. • the allowance for doubtful accounts balance at the beginning of the year was $14,000. • the allowance for doubtful accounts balance at the end of the year after the recording of bad debt expense was $12,900. • credit sales during the year totaled $900,000.