Question Content Area Effect of Doubtful Accounts on Net Income During its first year of operations, Fisher Plumbing Supply Co. had sales of $620,000, wrote off $9,900 of accounts as uncollectible by decreasing Accounts Receivable directly, and reported net income of $68,200.

Determine what the net income would have been if the allowance method had been used, and the company estimated that $9,300 of accounts receivable would be uncollectible.