Joshua Company had the following information in 2014.

Accounts receivable 12/31/2014............................................................... 6,000

Allowance for uncollectible account 12/31/14 (before adjustment)........700

Credit sales during 2014...........................................................................43,000

Cash sales during 2014.............................................................................10,000

Collections from customers on account during 2014............................42,000

if uncollectible accounts are determined by the aging-of-receivables method to be $1,090, the uncollectible-account expense for 2014 would be $390. The balance of the Allowance account after the adjusting entry would be $1,090. The net realizable value of accounts receivable on the December 31, 2014 balance sheet would be: