An analysis and aging of the accounts receivable of Downs Company at December 31 revealed the following data: 
The cash realizable value of the accounts receivable at December 31, after adjustment, is:
Definitions:
Appetite Problems
Issues related to eating habits, which can range from loss of appetite to overeating, potentially leading to health complications.
Mood Disturbances
Variations from a person's baseline mood, including disorders such as depression or bipolar disorder, affecting emotional states and behaviors.
Serotonin
A neurotransmitter involved in regulating mood, appetite, sleep, memory, and learning. Imbalances in serotonin are associated with depression and other mood disorders.
Endorphins
Natural, pain-killing chemicals released in the brain that also contribute to sensations of pleasure or well-being.
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