21. After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $460,000 and Allowance for Doubtful Accounts has a balance of $90,000. (a) What is the net realizable value of accounts receivable? (b) What is the net realizable value of accounts receivable after a $4000 bad debt write-off is completed? a. Net Realizable value of Accounts Receivable (before write-off): $ b. Net Realizable value of Accounts Receivable (after write-off): $