14. Using the allowance method, the uncollectible accounts for the year is estimated to be $28,000. Credit before adjustment, what is the balance after adjustment? What is the cash realizable value of the accounts receivable at December 31 after adjustment? A. $1,370,000 b. $1,500,000 c. $1,600,000 d. $1,470,000 Use the following information to answer questions 16-17.