$525,000 Accounts receivable Allowance Cash realizable value 20.000 Using the following information: During 2013, sales on account were $145,000 and colecions on account were $10o.d0 Also during 2013, the company wrote off $8,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $40,000. Bad debts expense for 2013 is $5,000. $8,000. $13,000 $40,000