15 and 16 please (2 photos just incase one was blurry)

d. Establishment of responsibtity 15) List three common-sense reasons why a receivable may become uncollectible. 16) After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $479,000 and Allowance for Doubtful Accounts has a balance of $30,000. What is the net realizable value of the aceounts receivable? 15) List three common-sense reasons why a receivable may become uncollectible. 16) After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $479,000 and Allowance for Doubtful Accounts has a balance of $30,000. What is the net realizable value of the accounts receivable