Company uses the allowance method to account for uncollectible receivables. at the beginning of the year, allowance for bad debts had a credit balance of $ 1 comma 100$1,100. during the year baseballbaseball wrote off uncollectible receivables of $ 2 comma 300$2,300. baseballbaseball recorded bad debts expense of $ 2 comma 900$2,900. baseball'sbaseball's year-end balance in allowance for bad debts is $ 1 comma 700$1,700. baseball'sbaseball's ending balance of accounts receivable is $ 20 comma 300$20,300. compute the net realizable value of accounts receivable at year-end.