On December 31 of the companys first year of operations, it reported $10,000 of accounts receivable. The company estimated that $400 of those accounts receivable were uncollectible and it recorded a year-end adjusting entry for doubtful accounts. Compute the realizable value of accounts receivable reported on the year-end balance sheet. On January 1 of the second year, the company writes off a customers account for $60. Compute the realizable value of accounts receivable on January 1 after the write-off