The Avec Company's account balance at December 31, 2025, for accounts receivable is $800,000. An aging of accounts receivable indicates that $71,100 of the December 31 receivables may be uncollectible. The allowance for doubtful accounts shows a pre-adjustment credit balance of $40,000. The net realizable value of accounts receivable reported on the balance sheet as of December 31, 2025 is: a. $728,900 b. $768,900 $760,000 d. $688,900