Predict the product of the following reaction. 
Definitions:
Allowance for Uncollectibles
A contra-asset account used to reduce accounts receivable to its net realizable value by estimating the amount of receivables that may not be collected.
Gross Accounts Receivable
The sum of money that a company's customers owe before subtracting any provisions for accounts that might not be collectible.
Net Accounts Receivable
The total amount of money owed to a company for goods or services that have been delivered but not yet paid for, minus any provisions for bad debts.
Allowance for Uncollectible Accounts
An estimated reserve for debts that may not be collected due to customer default.
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