How will the failure to record the write$-$off of an

uncollectible account receivable effect net income,

$,$ the balance in the allowance for doubtful accounts,

and the net realizable value?

net income $=$ oversialed

allowance for doubtful accounts $=$ overstated

net realizable value $=$ no effect

net income $=$ no effect

allowance for doubtful accounts $=$ overstatad

net realizable value $=$ no effect

net income $=$ no effect

allowance for doubtful accounts $=$ understated

net realizable value $=$ overstated

net income $=$ no effect

allowance for doubtful accounts $=$ no effect

net realizablyyalue $=$ no effect

net income $=$ overstated

allowance for doubiful accounts $=$ overstated

net realizable value $=$ understated