An Analysis And Aging Of The Accounts Receivable Of Watts Company At December 31

An analysis and aging of the accounts receivable of Watts Company at December 31 reveal these data:Accounts receivable$3,200,000Allowance for doubtful accounts per books before adjustment (credit)200,000Amounts expected to become uncollectible260,000What is the cash realizable value of the accounts receivable at December 31 after adjustment?
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