On December 31, 2014, Extreme Fitness has adjusted balances of $870,000 in Accounts Receivable and 569,000 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 $17,000. a. What amount would the company report as its net accounts receivable on December 31, 2014? Net Accounts Recevable b. Prepare the journal entry to write off the accounts on January 2, 2015. (If no entry is required for a transactionlevent, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 Record the $17,000 write-off of certain customer accounts which are not collectible. Note: Enter debits before credits Date General Journal Debit Credit January 02, 2015 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? Net Accounts Receivable C-2. Has Net Accounts Receivable changed from December 31, 2014? Yes No