On December 31 (before adjusting journal entries), the Allowance for Doubtful Accounts of a company showed a credit balance of $1,400 and the Accounts Receivable account showed a balance of $88,000. An aging of the accounts receivable indicated that the amount expected to be uncollectible was $2,200. What would be the company's Net Realizable Value of accounts receivable after the adjustment? $85,200 $86,100 $84,700 $84,400 $85,800