XXX Company uses the aging method to adjust the allowance for uncollectible accounts at the end of the period. At December 31, 2017, the balance of accounts receivable is $210,000 and the allowance for uncollectible accounts has a credit balance of $3,000 (before adjustment). An analysis of accounts receivable produced the following age groups:

The adjusting entry for bad debt expense was made in the amount of $5,400. What is the amount of the net receivables on the balance sheet?

Current ..................... $ 60.days past due ........ 170,000 30,000 10,000 210,000 Qver.60 days past due. ... - $