4 As of January 1, 2021, Barley Co. had a credit balance of $530,000 in its allowance for uncollectible accounts. Based on experience, 1% of Barley's gross accounts receivable have been uncollectible. During 2021, Barley wrote off $660,000 of accounts receivable. Barley's gross accounts receivable as December 31, 2021 is $18,500,000. In its December 31, 2021, balance sheet, what amount should Barley report as allowance for uncollectible accounts? 6.5 points Data related to the inventories of Costco Medical Supply are presented below: 6 Surgical Equipment $ 273 164 Surgical Supplies $ 131 122 19 Rehab Equipment $ 358 260 24 Rehab Supplies $ 160 159 Selling price Cost Costs to sell 6.5 points 17 8 02:31:50 In applying the lower of cost or net realizable value rule, the inventory of surgical supplies would be valued at