Required information The following information applies to the questions displayed below The Miller Company earned $97,000 of revenue on account during Year 1. There was no beginning balance in the accounts receivable and allowance accounts. During Year 1, Miller collected $69,000 cash from its receivables accounts. The company estimates that it will be unable to collect 3% of its sales on account of What is the net realizable value of Miller's recelvables at the end of Year 1? Multiple Choice $25,090 $25,930 $30,910 $28,000