(The following information applies to the questions displayed below.j The Mler Company eamed $117,000 of revenue on account during Year 1. There was no beginning balance in the accounts receivable and allowance accounts. During Year 1, Miller collected $79000 of cash from its receivables accounts. The company estimates that it wil be unable to collect 3% of its sales on account. What is the net realizable value of Millers receivables at the end of Year 1? $34490 $35.630 $41510 $38.000