An analysis and aging of the accounts receivable of Watts Company at December 31 reveal these data: 
What is the cash realizable value of the accounts receivable at December 31 after adjustment?
Definitions:
Cytokinesis
The final stage of cell division, where the cell's cytoplasm divides, forming two daughter cells.
Cell Division
The process by which a parent cell divides into two or more daughter cells, crucial for growth, reproduction, and repair in living organisms.
Spindle Fibers
The microtubules that form during cell division to separate chromosomes into daughter cells.
Metaphase Plate
The imaginary plane formed during metaphase in cell division where chromosomes align in the middle of the cell before being separated into each of the two daughter cells.
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