Answer:
$1,224,000
Explanation:
Given that,
Accounts receivable balance, 1/1/2021 = $ 858,000
Credit sales for 2021 = $3,450,000
Accounts receivable written off during 2021 = $54,000
Collections from customers during 2021 = $3,030,000
Allowance for uncollectible accounts balance, 12/31/2021 = 215,000
Halloran report for accounts receivable, before allowances, at December 31, 2021:
= Beginning accounts receivables + Credit sales for 2021 - Accounts receivable written off during 2021 - Collections from customers during 2021
= $858,000 + $3,450,000 - $54,000 - $3,030,000
= $1,224,000
