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Before year - end adjusting entries, Blue Company's account balances at December 3 1 , 2 0 2 5 , for accounts receivable and the

Before year-end adjusting entries, Blue Company's account balances at December 31,2025, for accounts receivable and the related allowance for uncollectible accounts were $1620000 and $112000, respectively. An aging of accounts receivable indicated that $140000 of the December 31 receivables are expected to be uncollectible. The amount of accounts receivable expected to be collected is
$1592000.
$1508000.
$1368000.
$1480000.
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