Which of the following statements is correct? Both the allowance for doubtful accounts and the NRV of accounts receivable are actual amounts. Both the allowance for doubtful accounts and the NRV of accounts receivable are estimated amounts. The allowance for doubtful accounts is an estimated amount and the NRV of accounts receivable is an actual amount O The allowance for doubtful accounts is an actual amount and the NRV of accounts receivable is an estimated amount