Before year-end adjusting entries, Dunn Company's account balances at December 31, 2014, for accounts receivable and the related allowance for uncollectible accounts were $1,200,000 and $90,000, respectively. An aging of accounts receivable indicated that $200,000 of the December 31 receivables are expected to be uncollectible. The net realizable value of accounts receivable after adjustment is: