Oswald Company's account balances at December 31 for Accounts Receivable and the related Allowance for Doubtful Accounts are $600,000 and $13,000, respectively. From an analysis of accounts receivable, it is estimated that $28,000 of the December 31 receivables will be uncollectible. After adjustment for the above facts, the net realizable value of accounts receivable would be $600,000. $587,000. $559,000. $572,000