on december 31, 2020, extreme fitness has adjusted balances of $800,000 in accounts receivable and $55,000 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 $10,000. 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?