hard · Financial Accounting

A company using the allowance method for bad debts has an Accounts Receivable balance of $100,000 and an Allowance for Doubtful Accounts of $5,000. The company decides to write off a specific customer’s uncollectible account of $2,000.

What is the net realizable value of the receivables after the write-off?

  1. $100,000
  2. $97,000
  3. $95,000
  4. $93,000

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