Weir Company's Accounts Receivable account has a balance of $1, 288,000 and the Allowance for Doubtful Accounts has a debit balance of $3, 400 at fiscal year-end prior to adjustment. If the estimate based on the percentage of sales approach to estimating uncollectibles is $79, 600, the net realizable value of accounts receivable reported on the balance sheet after adjustment is: $1, 208, 400 $1, 211, 800 $1, 205,000 $1, 284, 600