3. What is the amount of the net realizable value of accounts receivable after recording the journal entry in each of the two situations from the previous question? I A) net realizable value % of sales: B) net realizable value % of account receivable: 3. What is the amount of the net realizable value of accounts receivable after recording the journal entry in each of the two situations from the previous question? I A) net realizable value % of sales: B) net realizable value % of account receivable