After the December 31, 2019 adpinting joumal entries have been posted, Sinclair Enterprises has the following account balances (all accounts have normal balances) are Account Title Account balance Accounts Receivable $150,000 Alowance for Bad Debts $4,100 Bad Debts Experte $8.100 What is the net realizable value as of December 31, 2019 OA $141.900 O $145.000 OC $154,100 OD $137.800