Abbot Safe & Lock The following information was obtained from the company's records for the year ended December 31: Credit sales during the year $3,200,000 Accounts receivable--December 31 325,000 Allowance for doubtful accounts-- December 31 35,000 Bad debt expense for the year 20,000 Refer to Abbot Safe & Lock. What amount will the company show on its year-end balance sheet for the net realizable value of its accounts receivable? a. $305,000 b. $290,000 c. $270,000 d. $325,000