Andler Inc. estimates that an allowance of $12,800 is required on its accounts receivable balance of $256,000 on December 31, 2020. a. What is the net realizable value of its accounts receivable on December 31, 2020? b. On February 1, 2021, the company determined that $3,200 of specific accounts receivable would be written off. Prepare the Journal entry required to write-off these accounts. What is the net realizable value of accounts receivable after the write-off? c On February 15, 2021, the company unexpectedly collected $800 of the accounts written off on February 1, 2021. Prepare the Journal entries required upon collection of these accounts. What is the net realizable value of accounts receivable after the collection? a. Net realizable value of receivables on December 31, 2020: $ 0 b. . Account Name Dr. Cr. Date Feb. 1, 2021 0 0 0 0 Net realizable value of receivables on February 1, 2021 $ 0 C. Account Name Dr. Cr. Date Feb. 15. 2021