Oakwood Company had accounts receivable of $737,000 and an allowance for doubtful accounts of $26,000 just prior to writing off as worthless a customers $9,500 account receivable. The net realizable value of Oakwoods accounts receivable as shown by the accounting records before and after the write-off was as follows: Before After $711,000 $711,000 $713,000 $720,500 $711,000 $701,500 $737,000 $727,500