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? $190,000 $186,000 b Oc $196,000 d $200,000