On January 1, 2020, Jones Co. had accounts receivable of $400 and allowance for doubtful accounts of $25. During the January, Jones had credit sales of $200, collected $368 on account and made an adjustment of $22 for estimated bad debts. What is the net realizable value of accounts receivable on the January 31, 2020 balance sheet? O $232 O $321 O $210 O $185 O $207