Which of the following is filling the role of a consumer? a. daniel buys a gift for his girlfriend b. courtney orders chicken for her company picnic c. mario plays a computer game with his sister d. latoya buys software for her business start up

At the end of the current year, accounts receivable has a balance of $550,000; allowance for doubtful accounts has a credit balance of $5,500; and sales for the year total $2,500,000. an analysis of receivables estimates uncollectible receivables as $25,000. determine the net realizable value of accounts receivable after adjustment. (hint: determine the amount of the adjusting entry for bad debt expense and the adjusted balance of allowance of doubtful accounts.)