On December 31, 2012, SPK Inc reported the following information on its balance sheet: Accounts Receivables $950,000 Allowance for Doubtful Accounts $54,000 (credit) During 2013, the company had the following transactions related to receivables: Credit Sales $3,450,000 Collections on Account $2,985,000 Accounts deemed uncollectible and written off $72,000 Collection on accounts previously written off $14,000 The balance in the Accounts Receivable account before any adjusting journal entries would be: O $1,343,000 $1,559,000 $1,357,000 $1,315,000 O $1,415,000