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M Company's analysis and aging of accounts receivable at December 31 disclose the following: Accounts receivable P460,000 Accounts estimated to be uncollectible (per aging) 95,000

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M Company's analysis and aging of accounts receivable at December 31 disclose the following: Accounts receivable P460,000 Accounts estimated to be uncollectible (per aging) 95,000 Allowance for bad debt (unadjusted balance) 103,000 What is the net realizable value of M Company's receivables on December 31

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