The data presented below for Lynx Corp. is for the year ended December 31, 2016:| $1,000,000 30,000 170,000 Sales (100% on credit) Sales returns Accounts Receivable (December 31, 2016) Allowance for Doubtful Accounts (Cr. Balance (Before adjustment at December 31, 2016) Estimated amount of uncollectible accounts based on aging analysis 1,300 14,000 4. See the data for Lynx Corp. If Lynx Corp.uses the aging of accounts receivable approach to estimate its bad debts, what will be the net realizable value of its accounts receivable after the adjustment for bad debt expense? a. $140,000 b. $156,000 c. $167,000 d. $184,000