Before year-end adjusting entries, Sheffield Corp.'s account balances at December 31, 2020, for accounts receivable and the related allowance for uncollectible accounts were $1400000 and $84000, respectively. An aging of accounts receivable indicated that $121000 of the December 31 receivables are expected to be uncollectible. The accounts receivable amount expected to be collected after adjustment is

$1363000.

$1279000.

$1316000.

$1195000.