GIVEN SET 2: Following are shown on the 2004 and 2003 financial statements. 2004 207,000 2003 317,000 30,000 Accounts receivable (December 31) Allowance for doubtful accounts (December 31) Net sales for the year Cost of goods sold for the year 2,800,000 1,950,000 2,600,000 1,650,000 Written off accounts in 2004 - 55,000. Doubtful accounts expense - 45,000. Find the net realizable value of accounts receivable on December 31, 2004? Show detailed computations