The following information is available from the accounting records of Elvis Corporation for 2020. Credit sales during the year $700,000 Accounts Receivable (12/31/2020) $365,000 Allowance for Doubtful Accounts (12/31/2020) $47,000 Bad debt expense for the year $27,000 What amount will Elvis Corporation show on its year-end balance sheet for the net realizable value of its accounts receivable? $261,000 $318,000 $338,000 $288,000