The following information is from the records of Pangolin CameraShop:

AccountsReceivable,December31,2017

$25,000(debit)

Allowance for BadDebts,December31,2017 prior to adjustment

900(debit)

Net credit sales for 2017

95,000

Accounts written off as uncollectible during 2017

350

Bad debts expense is estimated by the

agingminus

ofminusaccountsminus

receivables

method. Management estimates that$2,950of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts.