Lomax Company accounts receivable of $400,000 on December 31. The Allowance for Doubtful Accounts account had a balance of $10,000 before any adjustment. The company analyzes the $400,000 of accounts and estimates that $60,000 are uncollectible on December 31. What is cash realizable value of the accounts receivable that will be reported don the December 31 balance sheet? Do not include any dollar signs, commas or decimal points in your