Kartik Company's accounts receivable are $200,000 at the end of the year. The allowance for doubtful accounts has a credit balance of $4,000 before any adjustments have been made. The company estiamtes that 5% of accounts receivable will not be collected. What is the net realizable value of the accounts receivable at the end of the year? a $186,000 Ob $196,000 $200,000 Od $190,000