LO 6.5 Prior to adjustments, Barrett Company's account balances at December 31 for Accounts Receivable and the related Allowance for Doubtful Accounts were $1,200,000 and $60,000, respectively. An aging of accounts receivable indicated that $106,000 of the December 31 receivables may be uncollectible. The net realizable value of accounts receivable at December 31 was: a. $1,034,000 b. $1,094,000 c. $1,140,000 d. $1,154,000