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After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of 340,000 and Allowance for Doubtful

After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of 340,000 and Allowance for Doubtful Accounts has a balance of 51,000. What is the net realizable value of the accounts receivable?

A. 51,000 B. 289,000 C. 340,000 D. 391,000

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