he Miller Company recognized $113,000 of service revenue earned on account during Year 2. There was no beginning balance in the accounts receivable and allowance accounts. During Year 2, Miller collected $77,000 of cash from accounts receivable. The company estimates that it will be unable to collect 3% of its sales on account. The net realizable value of Miller's receivables at the end of Year 2 was:

During your cycling trip, you and your friends often stayed in hostels. the prices of these are listed below. hostel standard room (price per night) with breakfast (price per night) super sleep hostels £22.45 £28.65 normandy nights £18.55 £25 zzzola hostels £24.50 £30.99 belgian beds £11.20 £18.55 night-time rest days ? £33 what is the range in cost for a single night, including both standard room prices and with breakfast prices?