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Accounts receivable has a balance of $5,000 and the Allowance for Bad Debts has a credit balance of $440. The allowance method is used. What

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Accounts receivable has a balance of $5,000 and the Allowance for Bad Debts has a credit balance of $440. The allowance method is used. What is the net realizable value of Accounts Receivable after a $160 account receivable is written off? A) $4.400 B) $5,000 C) $4.720 D) $4,560

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