The following information relates to halloran co.'s accounts receivable for 2021: 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 what amount should halloran report for accounts receivable, before allowances, at december 31, 2021