Long Companys Accounts Receivable account has a balance of $322,000, the Allowance for Doubtful Accounts has a balance of $850, and Net Accounts Receivable is $321,150 at fiscal year-end prior to adjustment (i.e. before accounting for uncollectable accounts and bad debt expense).

If the company uses the percentage of sales approach and estimates the uncollectible amount to be $19,900, what is the Net Accounts Receivable reported on the balance sheet after adjustment?