Suppose Fine Chocolates Co. estimates bad debt under the percentage of sales method. Before adjusting entries at year end, the following accounts had these normal balances: Accounts Receivable: $4,000 Allowance for Uncollectible Accounts: $500 Sales Revenue: $34,000 Management estimates uncollectible accounts to be 1% of sales. After the company records the adjusting entry for bad debt, what is the net realizable value of accounts receivable, also known as A/R, net