On January 1, Jenkins Company had the following (normal) account balances: Accounts Receivable: $ 71,700 Allowance for Uncollectible 1,980 Accounts: The bookkeeper, Janet Diaz, has prepared the following information for the year to assist you in creating a balance sheet, Credit Sales for the Year: $ 235,300 Collections of Accounts Receivable: 236,080 Write-off of Bad Debts: 920 Bad Debts Expense for Year: 460 (recorded as an adjusting entry on December 31) Required: Prepare the detailed balance sheet presentation of net realizable value