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Wechsler Company uses the aging of accounts receivable method. The company performed an aging of accounts receivable on December 31 and gathered the following information:

Wechsler Company uses the aging of accounts receivable method. The company performed an aging of accounts receivable on December 31 and gathered the following information:

Accounts receivable $610,000
Unadjusted Credit balance in Allowance for Doubtful Accounts 88,000
Estimated Uncollectible Accounts Receivable 97,000

What is the amount of Accounts Receivable, Net that will be reported on the balance sheet at December 31?

$522,000

$513,000

$416,000

$601,000

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