On january 1, year 2, the accounts receivable balance was $30,600 and the balance in the allowance for doubtful accounts was $3,700. on january 15, year 2, an $1,070 uncollectible account was written-off. the net realizable value of accounts receivable immediately after the write-off is:

The net will be the same as January 1st, because the wri-off makes both account decrease. As long as the write-off doesn't surpass the allowance, the net AR will not change for write-off.

Net value at Jan 15th 26,900

Explanation:

Verification:

Balance at jan 1st

account receivable 30,600

Allowance 3,700

Net value at Jan 1st 26,900

Jan 15th

allowance debit 1,070

account receivable credit 1,070

Balance at Jan 15th

account receivable 29,530

Allowance 2,630

Net value at Jan 15th 26,900

hopefull this will you!

the business rule that governs the relationship is one-to-many as there are multiple customers for each agent.

3rd the reason why is because of management and leadership