A portion of the current assets section of the December 31, 2013, balance sheet for Gibbs Co. is presented here: The company's accounting records revealed the following information for the year ended December 31, 2014: Calculate the net realizable value of accounts receivable at December 31, 2014, and prepare the appropriate balance sheet presentation for Gibbs Co., as of that point in time. (Amounts to be deducted should be indicated with minus sign.)