AT&U Company Data for the year ended December 31 are presented below: Sales (credit) Sales returns and allowances Accounts Receivable (December 31) Allowance for Doubtful Accounts (Before adjustment at December 31) Estimated amount of uncollected accounts based on aging analysis $2,500,000 50,000 640,000 20,000 45,000 Refer to AT&U Company. If the company uses the aging of accounts receivable approach to estimate its bad debts, what will be the net realizable value of its accounts receivable after the adjustment for bad debt expense? Oa. $595,000 Ob. $615,000 Oc. $640,000 Od. $620,000