Company uses the allowance method to account for uncollectible receivables. at the beginning of the year, allowance for bad debts had a credit balance of $ 800. during the year buddy wrote off uncollectible receivables of $ 2,000. buddy recorded bad debts expense of $ 2,500. buddy's year-end balance in allowance for bad debts is $ 1,300. buddy's ending balance of accounts receivable is $ 19,800. compute the net realizable value of accounts receivable at year-end.