Answer:
$17,700
Explanation:
The computation of the net realizable value of Accounts Receivable at year-end is shown below:
= Ending balance of Accounts Receivable - year-end balance in Allowance for Bad Debts
= $19,800 - $2,100
= $17,700
Simply we deducted the year-end balance in Allowance for Bad Debts from the ending balance of accounts receivable and the same is presented in the currents asset side of the balance sheet.