What is the accounts receivable at net realizable value?

Question 7 2 points Friendly Company had the following information relating to its accounts receivable for the year ended December 31, 2020: Accounts receivable at January 1 1,200,000 Allowance for doubtful accounts at January 60,000 Credit sales 5,300,000 Collections from customers 4,650,000 Accounts written off 75,000 Estimated uncollectible receivable per aging of receivables 12/31 120,000 At December 31, 2020, Friendly's accounts receivable at net realizable value is