For a business that uses the allowance method for uncollectible receivables, (a) Journalize the entries to record the following: (1) Record the adjusting entry at December 31, 20Y3, the end of the fiscal year, to provide for doubtful accounts. The accounts receivable account has a balance of $800,000, and the Allowance for Doubtful Accounts account before adjustment has a debit balance of $600. Analysis of the aging of receivables at year end indicates doubtful accounts of $18,000. (2) In March 20Y4, the $350 owed by Fronk Co. on account is written off as uncollectible. (3) In September 20Y4, $200 of the Fronk Co. account is reinstated and payment of that amount is received. (4) In October 20Y4, $400 is received on $600 owed by Dodger Co. and the remainder is written off as uncollectible. (b) Immediately following the journal entry in (a) (1) above, what is the net realizable value of the accounts receivable as reported on the balance sheet as of December 31, 20Y3?