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An analysis and aging of the accounts receivable of Blue Jay Company at December 31 reveal the following data: Accounts receivable $800,000 Allowance for doubtful

An analysis and aging of the accounts receivable of Blue Jay Company at December 31 reveal the following data:

Accounts receivable $800,000
Allowance for doubtful accounts balance before adjustment (credit) 15,000
Amounts expected to become uncollectible 77,000

How much is the cash (net) realizable value of the accounts receivable at December 31, after adjustment?

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