At what amount will accounts receivable be reported on the balance sheet if the gross receivable balance

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Question:

At what amount will accounts receivable be reported on the balance sheet if the gross receivable balance is $42,500 and the allowance for uncollectible accounts is estimated at 16% of gross receivables? Select one:
a. $42,500
b. $35,700
c. $6,800
d. $28,900