On December 31, 2014, Extreme Fitness has adjusted balances of $800,000 in Accounts Receivable and $55,000 in Allowance for Doubtful Accounts. On January 2, 2015, the company learns that certain customer accounts are not collectible, so management authorizes a write-off of these accounts totaling $10,000.

a.	What amount would the company report as its net accounts receivable on December 31, 2014?

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b.	Prepare the journal entry to write off the accounts on January 2, 2015. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

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c-1.	Assuming no other transactions occurred between December 31, 2014, and January 3, 2015, what amount would the company report as its net accounts receivable on January 3, 2015?

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c-2.

Has Net Accounts Receivable changed from December 31, 2014?

	Yes