Bay Company began using the allowance method in 2018. On January 1, 2018, Bay had a $3,900 balance in the Accounts Receivable account and a zero balance in the Allowance for Doubtful Accounts account. During 2018, Bay provided $34.000 of service on account. The company collected $25,500 cash from account receivable. Uncollectible accounts are estimated to be 2% of sales on account The net realizable value of Bay's accounts receivable as of December 31, 2018 was: 0 $12.400. O $11,720