suppose fine chocolates co. estimates bad debt under the aging method. before adjusting entries at year end, the following accounts had these normal balances: accounts receivable: $4,000 allowance for uncollectible accounts: $500 sales revenue: $34,000 per the aging schedule, uncollectible accounts is estimated at $950. after the company records the adjusting entry for bad debt, what is the net realizable value of accounts receivable, also known as a/r, net?