27. What is the net realizable value of accounts receivable reported on the balance sheet after making the journal entry for estimated uncollectibles in #26? a. $47,780 b.$161,000 C. $51,000 d. $46,760 29. What is the journal entry if Trevor Construction determines that Commerford Co. will not pay its $2,000 bill and needs to write-off Commerford's account under the Direct Write Off method? a. Dr. Uncollectible Expense $2,000 Cr. Accounts Receivable $2,000 b. Dr. Allowance for Uncollectible Accounts $2,000 Cr. Uncollectible Expense $2,000 c. Dr. Uncollectible Expense $2,000 Cr. Allowance for Uncollectible Accounts $2,000 d. Dr. Allowance for Uncollectible Accounts $2,000 Cr. Accounts Receivable $2,000 28. What is the journal entry if Trevor Construction determines that Commerford Co. will not pay its $2,000 bill and needs to write-off Commerford's account under the Allowance method? a. Dr. Uncollectible Expense $2,000 Cr. Accounts Receivable $2,000 b. Dr. Allowance for Uncollectible Accounts $2,000 Cr. Accounts Receivable $2,000 c. Dr. Allowance for Uncollectible Accounts $2,000 Cr. Uncollectible Expense $2,000 Od. Dr. Uncollectible Expense $2,000 Cr. Allowance for Uncollectible Accounts $2,000