At December 31, 2012, SPK Inc. reported the following information on its balance sheet: Accounts Receivables $900,000 Allowance for Doubtful Accounts $54,000 (credit) During 2013, the company had the following transactions related to receivables: Sales on Account $3,000,000 Collections on Account Write-offs of uncollectible accounts $2,850,000 $60,000 $12,000 Recovery of previously written off accounts The balance in the Accounts Receivable account before any adjusting journal entries would be: O $990,000 $1,050,000 $930,000 O $978,000 $1,002,000