Current Attempt in Progress

An analysis and aging of the accounts receivable of Splish Brothers Inc. at December $31$ reveal these data:

Accounts receivable

$$3320000$

Allowance for doubtful accounts per books before adjustment

$420000$

$($credit$)$

Amounts expected to become uncollectible

$492000$

What is the cash realizable value of the accounts receivable at December $31$ after adjustment?

$$2828000$

$$2408000$

$$3320000$

$$2900000$