ABC has the following information that comes from its adjusted trial balance as of December 31, 2020 (partial information): Accounts Receivable $ 50,000 Provision for Bad Debt Accounts $ 5,000 (cr.) Bad Debt Expense $ 1,000 Determine the net realizable value of the accounts receivable that will be presented in the balance sheet as of December 31, 2020. Multiple Choice $ 44,000 $ 45,000 $ 55,000 $ 49,000