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5. Which of the following is a factor to be considered in determining the net realizablevalue of accounts receivable? A. The current financial position of

5. Which of the following is a factor to be considered in determining the net realizablevalue of accounts receivable?

A. The current financial position of a company

B. The amount of profit earned by a company

C. The cumulative balance of bad debts

D. The amount of cash sales made during the period

E. The amount of sales made by a competing company

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