On December 31,2020 , Extreme Fitness has adjusted balances of $80,000 in Accounts Recelvable and $71,000 in Allowance for Doubifut Accounts. On January 2, 2021, the company learns that certain customer accounts are not collectible, so management authorizes a write-off of these accounts totaling $18,000 Required: a. What amount would the company report as its net accounts receivable on December 31, 2020? b. Prepare the journal entry to write off the accounts on January 2,2021 c-1. Assuming no other transactions occurred between December 31,2020 , and Jenuary 3, 2021, what amount would the company report as its net accounts receivable on January 3,2021 ? c-2. Has net accounts receivable changed from December 31,2020