Cobe company has already manufactured 16,000 units of product a at a cost of $25 per unit. the 16,000 units can be sold at this stage for $440,000. alternatively, the units can be further processed at a $270,000 total additional cost and be converted into 5,600 units of product b and 11,800 units of product c. per unit selling price for product b is $102 and for product c is $57.

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.)