Allowance for Doubtful Accounts has an unadjusted balance of -$800 at the end of the year, and an analysis of accounts in the customers' ledger indicates doubtful accounts of $15,000. Which of the following records the proper provision for doubtful accounts?

a. Increase Uncollectible Accounts Expense, $15,800; increase Allowance for Doubtful Accounts, $15,800

b. Increase Uncollectible Accounts Expense, $14,200; increase Allowance for Doubtful Accounts, $14,200

c. Increase Uncollectible Accounts Expense $15,000; increase Allowance for Doubtful Accounts, $15,000

d. Increase Uncollectible Accounts Expense, $800; increase Allowance for Doubtful Accounts, $800

After the accounts are adjusted and closed at the end of the fiscal year, Accounts Receivable has a balance of $500,000 and Allowance for Doubtful Accounts has a balance of $25,000. What is the net realizable value of the accounts receivable?

a. $525,000

b. $25,000

c. $500,000

d. $475,000