ABC Company uses balance sheet approach to estimate uncollectible accounts. As of December 31, 2019, Accounts Receivable of ABC Company has a balance of $130,000. On the other hand, the balance of Allowance for Doubtful Accounts is $27,000 (credit balance) as of December 31, 2019. During 2020, $8,000 of Accounts Receivable has been determined worthless and written off. The net realizable value of accounts receivable at December 31, 2019 is: Select one: a.$95,000 b.$111,000 c.$130,000 d $103,000 Clear my choice