Tracy Company reported accounts receivable and an allowance for uncollectible accounts of $90,000 and $2,000, respectively, at December 31, 2020. During 2021, Tracy's credit sales and collections were $500,000 and $435,000, respectively, and $1,600 in accounts receivable were written off. For 2021, Tracy estimates bad debt expense at 1% of credit sales. The net amount of accounts receivable reported in the 2021 balance sheet would be: $150,000 $146,000. $155,000 $148,000