Answer:
$3,100 
Explanation:
Step 1: Draw up the Accounts Receivable Account
Opening Balance  $600          Allowance for Doubtful debt   $200
Sales                       $3,200       Cash Collected                        $3,100
                                                    Closing Balance                       <u>$500</u>
                                 <u>$3,800</u>                                                         <u>$3,800  </u>   
To calculate the cash collected from customers
first, add the debit side of the accounts receivable which is a sum of the opening balance and sales= 3,800
Secondly, add the figures in the credit side including allowance for doubtful debt and closing balance= $700
Thirdly, Subtract the lesser side from the greater, $3,800 - $700 = $3,100
$3,100 was cash collected from the customers in 2016