At December 31, its annual year-end, the accounts of Sun Systems Inc. show...

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Accounting

At December 31, its annual year-end, the accounts of Sun Systems Inc. show the following.
$468,000 in sales revenue for the year, of which one-sixth was on account.
$2,340 credit balance in Allowance for Doubtful Accounts, as of December 31 of the prior year.
$46,930 debit balance in Accounts Receivable as of December 31 of the current year (prior to any write-offs of uncollectible accounts during the current year).
$2,730 in uncollectible accounts to be written off as of December 31 of the current year.
Aging schedule at December 31 of the current year, showing the following breakdown of total accounts receivable excluding amounts to be written off.
\table[[Status,Amount],[Not past due,Remainder],[Past due 1-60 days,$10,400
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