At December 31 (before adjusting journal entries), the Allowance for Doubtful Accounts of a company showed a credit balance of $1,400 and the Accounts Receivable account showed a balance of $88,000. An aging of the accounts receivable indicated that the amount expected to be uncollectible was $2,200. The accountant also does a calculation based on the company's net credit sales and determines an alternate estimate of bad debt based on those net sales would show $1,900 uncollectible. If the accountant chooses to use the Balance Sheet Method of estimating bad debt, the net realizable value of accounts receivable after the adjustment would be: $85,200 $86,100 $85,800 $84,700 O $84,400