The Miller Company recognized $119,000 of service revenue earned on account during Year 2. There was no beginning balance in the accounts receivable and allowance accounts. During Year 2. Miller collected $80,000 of cash from accounts receivable. The company estimates that it will be unable to collect 3 of its Sales on account The net realizable value of Mliler's recevables at the end of Year 2 was Multiple Choice $39.000 $42.570 536.000 $35.430