The accounts receivable balance is $1,000,000. after adjustment, the allowance for uncollectible account balance is $40,000. net sales were $12,000,000. what is the net realizable value (book value) of the receivables?

$960,000

Explanation:

The computation of the  net realizable value (book value) of the receivable is shown below:

= Balance of accounts receivable - the balance of allowance for uncollectible account

= $1,000,000 - $40,000

= $960,000

Simply we deduct the balance of allowance for an uncollectible account from the Balance of accounts receivable so that the correct amount can come.  

All other information which is given is not relevant. Hence, ignored it

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

answer; rapid growth in buyer demand and high buyer switching cost;