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Is my solution for this question, correct? If wrong can you please explain why. Thank you! Question 12 Before year-end adjusting entries, Sunland Company's account

Is my solution for this question, correct? If wrong can you please explain why. Thank you!

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Question 12 Before year-end adjusting entries, Sunland Company's account balances at December 31, 2017, for accounts receivable and the related allowance for uncollectible accounts were $1530000 and $77100, respectively. An aging of accounts receivable indicated that $126000 of the December 31 receivables are expected to be uncollectible. The net realizable value of accounts receivable after adjustment is Accounts Receivable Allowance for Doubtfull Accounts Uncollectable NET REALIZABLE VALUE 1,530,000 77,100 126,000 1,481,100 $1326900 1452900. $1481 100. $1404000

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