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On January 1, 2011, the Accounts Receivable balance was $21,500 and the credit balance in the Allowance for Doubtful Accounts was $1,470. On January 15,

On January 1, 2011, the Accounts Receivable balance was $21,500 and the credit balance in the Allowance for Doubtful Accounts was $1,470. On January 15, 2011 a $470 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

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