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

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

AppendixLO1