After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $$761,829$ and Allowance for Doubtful Accounts has a balance of $$19,621.$ What is the net realizable value of the accounts receivable?

a$.$ $$761,829$

b$.$ $$781,450$

c$.$ $$19,621$

d$.$ $$742,208$