At the end of the year, Swain Company had the following information: Credit sales for the year $1,000,000 Accounts receivable, beginning of year 250,000 Cash collections during the year 1,050,000 Allowance for doubtful accounts, beginning of year 25,000 Bad debt expense recorded during the year, 8,000 Based on this information and assuming no write-offs were recorded under the allowance method, what is the net realizable value of accounts receivable at the end of the year? Question 1 options: 217,000 192,000 200,000 167,000 175,000