2. Refer to the above data. VIP uses the balance sheet approach in estimating uncollectible accounts expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $6,201. The net realizable value of VIP's accounts receivable in the January 31 balance sheet is: A) $239,743. B) $245,944. C) $232,808. D) $233,542.
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