Required information [The following information applies to the questions displayed below) The Miller Company earned $125,000 of revenue on account during Year 1. There was no beginning balance in the accounts receivable and allowance accounts. During Year 1, Miler collected $83.000 of cash from its receivables accounts. The company estimates that it will be unable to collect 3% of its sales on account . What is the net realizable value of Miller's receivables at the end of Year 1