Entity G uses the percentage of receivables method for recording bad debts expense. The accounts receivable balance is $105,000. Management estimates that 4% of accounts receivable will be uncollectible. Before the adjusting entry, the Allowance for Doubtful Accounts has a credit balance of $400. What is the net (cash) realizable value of the accounts receivable immediately after adjustment? $105,000$100,800$109,200$104,600