Accounts Receivable has a debit balance of $ 2 comma 500 , and the Allowance for Uncollectible Accounts has a credit balance of $ 500. A $ 80 account receivable is written off. What is the amount of net receivables (net realizable value) after the write-off?

a write-off using the allowance method will not change the net receivables.

Explanation:

accounts receivable 2,500

Allowance for Uncollectible Accounts (500)

net receivable 2,000

a write-off using the allowance method will not change the net receivables.

after the write-off both, Ar and the allowance decrease by 80

so the net receivable keeps at the same value

accounts receivable 2,420

Allowance for Uncollectible Accounts (420)

net receivable 2,000