Answer:
In the balance sheet the firm will disclosure the Account receivables for his net value that is after reducing the expected uncollectible amounts
The net A/r will be of 52,400
Explanation:
he company will do an adjusting entry to create a contra-asset account to represent the net amount of receivables:
bad debt expense 1,200 debit
  allowance for doubful expense 1,200 credit
Now, it will use the allowance account to reduce the account receivables balance:
accounts receivables   53,600
allowance            (1,200) Â
net                  52,400
