13 The following information is from the records of Pangolin Camera Shop: Accounts Receivable, December 31, 2017 Allowance for Bad Debts, December 31, 2017 prior to adjustment Net credit sales for 2017 Accounts written off as uncollectible during 2017 $25,000 (debit) 900 (debit) 95,000 350 Bad expense is estimated by the aging-of-receivables method. Management estimates that $2.950 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts. $20,800 $22.050 $21,150 $22.950