If a company has a balance in the Accounts Receivable of $$430\mathrm{.}000$ and they believe that $8\%$ of the balance will be uncollectible, they will create an entry to record the estimated uncollectible amount of $$34,400.$ When the amount is entered on the balance sheet, what is the "net" accounts receivable balance?

$$95,600$

$$32,600$

$$395,600$

$$403,000$