A company reports the following amounts (balances) at the end of the year (before adjusting entries) Accounts Receivable = $30,000 Allowance Tor uncollectible = $2,000(credit) Record the year end adjusting entry if they company thinks that the allowance for uncollectible account should be 10% of the accounts receivable. Later on in the next year, the company decides to write-off $1, 200 on customer #328521 account Record this journal entry. What is the net realizable value after both entries