Before year-end adjusting journal entries were made, Bell Inc. account balances at December 31 were $1,400,000 for accounts receivable and $90,000 for the allowance for doubtful accounts. An aging of accounts receivable indicated that $100,000 of the receivables are expected to be uncollectible. Bell should report accounts receivable at a net amount of:

a.$1,400,000 

b $1.275,000

c. $1,300,000

d.$1,310,000