On December $31,2020,$ Extreme Fitness has adjusted balances of $$960,000$ in Accounts Receivable and $$87,000$ in Allowance for Doubtful Accounts. On January $2,2021,$ the company learns that certain customer accounts are not collectible, so management authorizes a write$-$off of these accounts totaling $$26,000.$

Required:

a$.$ What amount would the company report as its net accounts receivable on December $31,2020?$

b$.$Prepare the journal entry to write off the accounts on January $2,2021.$

c$-1.$ Assuming no other transactions occurred between December $31,2020,$ and January $3,2021,$ what amount would the company report as its net accounts receivable on January $3,2021?$

c$-2.$ Has net accounts receivable changed from December $31,2020?$