Mario Company's Accounts Receivable balance at December 31 was $300,000 and there was a credited balance of $1, 400 in the Allowance for Doubtful Accounts, The year's sales were $1, 800,000. Mario estimates credit losses for the year at 1.5% of sales. After the appropriate adjusting entry is made for credit losses, what is the net amount of accounts receivable included in the current assets at year-end? $300,000 $271, 600 $325, 400 $277, 400