A Companys credit sales are $310,000. It collects $245,000. It is expected that 6% of credit sales become uncollectible. The beginning Balance for account receivables was $13,900 debit and, for Allowance for uncollectible accounts $10,000 debit balance. During the year the entity wrote off $11,500 uncollectible accounts. From these, the firm managed to collect $3,000. Question: Determine Account Receivables net balance at year-end