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Sandra Company had net sales ( all on account ) in 2 0 2 5 of $ 8 1 2 0 0 0 0 .

Sandra Company had net sales (all on account) in 2025 of $8120000. At December 31,2025, before adjusting entries, the balances in selected accounts were: accounts receivable $1120000 debit, and allowance for doubtful accounts $3100 debit. Sandra estimates that 4% of its accounts receivable will prove to be uncollectible. What will be reported for accounts receivable, net on the December 31,2025 balance sheet?
$1075200
$1078300
$1072100
$47900
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