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On January 1, Year 2, the Accounts Receivable balance was $26,500 and the balance in the Allowance for Doubtful Accounts was $2,900. On January 15,

On January 1, Year 2, the Accounts Receivable balance was $26,500 and the balance in the Allowance for Doubtful Accounts was $2,900. On January 15, Year 2, an $850 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is

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