Prior to Adjustments, Willett Company's Account Balances at December 31

Multiple Choice

Prior to adjustments, Willett Company's account balances at December 31, 2018, for Accounts Receivable and the related Allowance for Uncollectible Accounts were $2,700,000 and $120,000, respectively. An aging of accounts receivable indicated that $207,000 of the December 31, 2018, receivables may be uncollectible. The net realizable value of accounts receivable at December 31, 2018, was ________.

A) $2,700,000
B) $2,580,000
C) $2,493,000
D) $2,373,000