9. Watts Company's records show the following information at December 31. Accounts receivable $1,600,000 100,000 130,000 Allowance for doubtful accounts per books before adjustment (credit) Amounts expected to become uncollectible What is the cash realizable value of the accounts receivable at December 31 after adjustment? a. $1,370,000 b. $1,500,000 c. $1,600,000 d. $1,470,000