Question - At the end of 2013, Malzahn Inc. had a debit balance of $141,120 in its accounts receivable. Additionally, Malzahn had a credit balance in its allowance for doubtful accounts of $4,350 and $9,420 at the beginning and end of the year, respectively. During the year, Malzahn made credit sales of $1,530,000, collected receivables in the amount of $1,445,700, and recorded bad debt expense of $83,750.

Compute the amount of accounts receivable that Malzahn wrote-off during the year and the amount of accounts receivable at the beginning of the year.