Losh Company has the following unadjusted account balances on December 31, 2019. The pre-adjustment balance of Allowance for Doubtful Accounts is $3,200 debit. This company uses the following aging of accounts receivable to estimate its bad debts. Accounts Age. Current (not yet due) 1-30 past due 31-60 past due 61-90 past due. Over 90 days past due Total Balance $192,000 $728,000 $ 32.000 $ 13,000 $ 6,400 $371.400 Estimated Uncollectible % 1.0% 3.5% 12.0% 42.0% 67.0% The Net Realizable Value of Accounts Receivable reported on the year-end Balance Sheet will be: $351,412 S354,612 $391,925 $348,212