99. Vivian, Inc had net sales in 2015 of 700,000. At December 31, 2015, before adjusting entries, the balances in selected accounts were: accounts receivable 125,000 debit, and allowance for doubtful accounts 1,200 debit. Vivian estimates that 2% of its net accounts receivable will prove to be uncollectable. What is the cash realizable value of the receivables reported on the statement of financial position at December 31, 2015? 112,200 122,500 111,000 109,800 91.0.59