Kalani is training the accounting staff at Mills Inc what the net of the balance in Accounts Receivable and Allowance for Doubtful Accounts represents. Kalani explains that this is:

The amount of cash Mills Inc expects to collect from its customers who have Accounts Receivables.

The total amount that Mills Inc owes its customers

The total amount that customers owe Mills Inc

The amount of Mills Inc's accounts receivable that will not be collected from customers