On December 31, 2017, Vale Company had an unadjusted balance of $9,700 in its allowance for uncollectible accounts. You perform an aging analysis of its accounts receivable:

Age Amount Estimated % Uncollectible

0-30 days $90,000 5%

31-60 days $15,000 15%

Over 60 days $7,500 40%

Based on this analysis, what do you believe gross accounts receivable, the allowance for uncollectible accounts, and net accounts receivable should be reported at on the balance sheet?