On august 31, 2018, melrose floral supply had a $ 145 comma 000 debit balance in accounts receivable and a $ 5 comma 800 credit balance in allowance for bad debts. during september, melrose made: times sales on account, $ 540 comma 000. ignore cost of goods sold. times collections on account, $ 581 comma 000. times write-offs of uncollectible receivables, $ 5 comma 000.