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? 0) The Elvey Company accumulates the following cost and market value data at December 31 . Required: What is the lower-of-cost-or-market for each of the 3 items of inventory