An analysis and aging of the accounts receivable of Raja Company at December 31 reveal these data:

What is the cash realizable value of the accounts receivable at December 31, after adjustment?

(a) $685,000.

(c) $800,000.

(b) $750,000.

(d) $735,000.

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Accounts receivable Allowance for doubtful accounts per books before adjustment (credit) Amounts expected to become uncollectible $800,000 50,000 65,000