Customer service modules in CRM systems provide tools for:

a) capturing prospect and customer data.
b) managing sales prospect and contact information.
c) identifying profitable and unprofitable customers.
d) organizing effective marketing campaigns.
e) assigning and managing customer service requests.

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.)