After the Accounts Are Adjusted and Closed at the End

Multiple Choice

After the accounts are adjusted and closed at the end of the year,Accounts Receivable has a normal balance of $540,000 and Allowance for Doubtful Accounts has a normal balance of $25,000.What is the net realizable value of the Accounts Receivable?

A) $540,000
B) $565,000
C) $515,000
D) The amount cannot be determined from the given information.