At December 31, 2016, Hawke Company reports the following results for its calendar year

At December 31, 2016, Hawke Company reports the following results for its calendar year. Cash sales $ 1,390,980 Credit sales 3,115,000 In addition, its unadjusted trial balance includes the following items. Accounts receivable $ 943,845 debit Allowance for doubtful accounts 20,180 debit