The Following Information Is Provided for Garland Inc A How Much Is the Balance in the Accounts Receivable

Essay

The following information is provided for Garland Inc. Answer the questions that follow.
$\begin{array}{lrr} \text {Balance Sheet}&2017&2016\\ \text { Cash and cash equivalents } &\$98,000&\$114,000\\ \text {Accounts Receivables, less allowance for doubtful } &\\ \text { \text { accounts of } \$ 3.000 \text { (2017) and } \$ 1,800 \text { (2016) } } &165,000&132,000\\\end{array}$

A. How much is the balance in the Accounts Receivable account at December 31, 2017?
B. What is the amount of the Net Realizable Value of the receivables at December 31, 2017?