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After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $ 6 5 1 ,

After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $651,698 and Allowance for Doubtful Accounts has a balance of $25,076. What is the net realizable value of the accounts receivable?
a. $676,774
b. $25,076
c. $651,698
d. $626,622

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