What is that net accounts receivable before the write- off?

Exercise 8-7 Write-off of Accounts Receivable Nordia Company, which uses the allowance method, began the year with Accounts Receivable of $32,500 and an allowance for uncollectible accounts of $3,200 (credit). The company sold merchandise to Bruce Willis for $3,600 and later received $1,200 from Willis. The rest of the amount due from Willis had to be written off as uncollectible. Using T accounts, show the beginning balances and the effects of the Willi's transactions on Accounts Receivable and Allowance for Uncollectible Accounts. eBook Accounts Receivable Bal. Sale Bal. Bal. |Collection 1200 32500 3600 34900 lwrite-off 32500 2400 Allowance for Uncollectible Accounts 2400 Bal Bal Write-off 3200 What is the amount of net accounts receivable before and after the write-off Net accounts recelvable Before Write-off: After Write-off S 31700