The Milier Company recognized $105,000 of service revenue eaned on account during Year 2 . There was no beginning balance in the accounts recelvable and allowance accounts: During Year 2, Maler collected $73,000 of cash from accounts recelvable. The compary estimates that it will be unable to collect 3% of its sales on account The net realizable value of Miller's receivables at the end of Yoar 2 was: Multiple Choice SZRBSO 5.3550 572.000 529,810