Quiz 4 Chapter 6 Submit your answers on eCampus. Keep this to study for the M I'd-Term Exam. 1. At the beginning of 2015, the balances for Accounts Receivable and Allowance for Doubtful Accounts were $77,000 and $5,144 (credit), respectively. During the current year, credit sales were $463,000 and collections on account were $341,000. In addition, $3,800 in uncollectible accounts were written off, and $750 of accounts previously written off were collected during the year. If management estimates bad debts based on 3 percent of total credit sales, determine the net realizable value of accounts receivable at December 31, 2015. A $181,310 B. $180,716 c. $183,016 D $195,200 E $179,216