terps company’s accounts receivable balance at december 31 was $900,000 and there was a preadjustment credit balance of $4,200 in the allowance for uncollectible accounts. the year’s credit sales were $5,400,000. the company estimates credit losses for the year at 1.5% of credit sales. after the appropriate adjusting entry is made for credit losses, what is the net realizable amount of accounts receivable included in the current assets at year-end?