Nogel Company had a $aso credit balance in Allowance for Doubtful Accounts at December 31, 2020 before the current year's provision for uncollectible accounts. An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible Amount Current Accounts $100,000 $1,800 1-30 days past due 16,000 3% 480 31-60 days past due 12,000 6% 720 61-90 days past due 6,000 15% 900 Over 90 days past due 9.000 30% 2.700 Total Accounts Receivable $223.000 $6.600 Instructions Prepare the adjusting entry on December 31, 2020 to recognize bad debts expense. (h) Assume the same facts as above except that the Allowance for Doubtful Accounts account had a $200 debit balance before the current year's provision for uncollectible accounts. Prepare the adjusting entry for the current year's provision for uncollectible accounts. ( What is the amount of accounts receivable that is reported on the balance sheet