Review the following end-of-year account balances after all adjustments have been made. What will be shown on the balance sheet for net realizable value of accounts receivable? Accounts receivable at Dec 31 150,000 Allowance for bad debts at Dec 31 25,000 Credit sales during the year 225,000 Bad debts expense for the year 30,000 a. $125,000 b. $155,000 c. $170,000 d. $175,000