Data for the year ended December 31 are presented below. Sales (100% on credit) $2,100,000 Accounts Receivable (December 31) 420,000 Allowance for Doubtful Accounts (Before adjustment at December 31) 25,000 Estimated amount of uncollectible accounts based on an 75,000 aging analysis If the company uses the aging of accounts receivable method to estimate its bad debts, what will be the net realizable value of its accounts receivable after the adjustment for bad debt expense? $420,000 $395,000 $345,000 $343,000