$34.$ Accounts Receivable has a balance of $$4,000,$ and the Allowance for Bad Debts has a credit balance of $$400.$ The

allowance method is used. What is the net realizable value of Accounts Receivable after a $$160$ account

receivable is written off?

A$)$ $$3,440$

B$)$ $$3,760$

C$)$ $$3,600$

D$)$ $$4,000$