a negative sign preceding the number eg. 45 or parentheses e.g. (45).) Ending balance in Accounts Receivable Ending balance in Allowance for Doubtful Accounts $ eTextbook and Media Attempts: 7 (e) What is the net realizable value of the receivables at the end of the period? The net realizable value of the receivables at the end of the period At the beginning of the current period, Kingbird, Inc. had balances in Accounts Receivable of $240,000 and in Allowance for Doubtful Accounts of $10,800. During the period, it had net credit sales of $960,000 and collections of $915,600. It wrote off as uncollectible accounts receivable of $8,760. Uncollectible accounts are estimated to total $30,000 at the end of the period. (Omit recording cost of goods sold.)