Inc uses the percentage of receivables basis to estimate its bad debts At December 31, 2020, Mada estimates total bad debts that will become uncollectible in the future as $ 11,140. The existing balance in the Allowance for Doubtful Accounts is a debit balance of $ 2,640. The Accounts Receivable balance at December 31, 2020 is $ 198.000 The cash realizable value of Accounts Receivable reported on the statement of financial position at December 31, 2020 is: $ 184.220 $ 209,140 $ 186 860 05189,500