On December 31 of the company's first year of operations, it reported $59,000 of accounts receivable. The company estimated that $2,900 of those accounts receivable were uncollectible and it recorded a year-end adjusting entry for doubtful accounts. a. Compute the realizable value of accounts receivable reported on the year-end balance sheet. b. On January 1 of the second year, the company writes off a customer's account for $300. Compute the realizable value of accounts receivable on January 1 after the write-off