Why the collection on account receivable dont affect the calculation of year1 net realizable value of account receivable?

Use the following information provided to answer all questions related to Joy and her business: Joy owns and operates a wildly successful gutter-clearing business. Prior to the year end adjustment to record bad debt expense for Year 1, the general ledger of Joy's company included the following accounts and balances: Cash collection on accounts receivable during Year 1 amounted to $450.000. Sales revenue during Year 1 amounted to $800,000, of which 75% was on credit, and Joy estimated that 2% of these credit sales made in Year 1 would ultimately become uncollectible Question 6 0.5/1pts Calculate Joy's bad debt expense for Year 1 using the percentage of credit sales method for estimating uncollectible accounts. What is the net realizable value of accounts receivable as of the end of Year 1 ? Answer 1