The Miller Company earned $101,000 of revenue on account during Year 2 There was no beginning balance in the accounts receivable and allowance accounts During Year 2. Miller collected $71.000 of cash from its receivable estimates that it will be unable to collect 3% of its sales on account. s accounts. The company The net realizable value of Miller's receivables at the end of Year 2 was: Mutiple Choice $30.000. $26.970 $27870 $33.030