=+2. At the end ofthe fiscal year, Accounts Receivable has a balance of $100,000 and Allowance for

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=+2. At the end ofthe fiscal year, Accounts Receivable has a balance of $100,000 and Allowance for Doubtful Accounts has a negative balance of $7,000.

The expected net realizable value of the accounts receivable is:

A. $7,000 B. $93,000 C. $100,000 D. $107,000

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