Question: Sugar Pop Candies (SPC) uses the allowance method to record uncollectible accounts. At the end of December, 2021, the balance in accounts receivable is $60,000,

Sugar Pop Candies (SPC) uses the allowance method to record uncollectible accounts. At the end of December, 2021, the balance in accounts receivable is $60,000, and the balance in the allowance for doubtful accounts is $6,000. On December 31, management decided to write off a $2,000 uncollectible account from Hartt Convenience store. After the write-off entry is completed, the net balance of accounts receivables reported on the balance sheet is:

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