CHECK FIGURE: d$.$ Accounts receivable $($net$)=$$$232,700$

Selected unadjusted account balances at December $31,2023,$ are shown below for Demron Servicing.

$\backslash$table$[[,$Debit,Credit$],[$Accounts receivable...,$$70,000,],[$Allowance for doubtful accounts...,,$$,1,100$