Allowance for Doubtful Accounts Prior to adjustments, Barrett Company's account balances at December 31, 2019, for Accounts Receivable and the related Allowance for Doubtful Accounts were $1,200,000 and $60,000, respectively. An aging of accounts receivable indicated that $106,000 of the December 31, 2019, receivables may be uncollectible. The net realizable value of accounts receivable at December 31, 2019, was?