6. Accounts Receivable has a balance of $32,000, and Allowance for Bad Debts has a credit balance of $3,500. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,100 account receivable is written off? Drawing T-accounts will assist you. A) $26,400; $30,600 B) $26,400; $26,400 C) $28,500; $26,400 D) $28,500; $28,500