prior to adjustments, barrett company's account balances at december 31, 2019, for accounts receivable and the related allowance for doubtful accounts were $1,200,000 and $60,000, respectively. an aging of accounts receivable indicated that $106,000 of the december 31, 2019, receivables may be uncollectible. the net realizable value of accounts receivable at december 31, 2019, was: