78. A&B FoodsData for the year ended December 31, 2012, are presented below.Sales (100% on credit)$2,100,000Sales returns150,000Accounts Receivable (December 31, 2012)420,000Allowance for Doubtful Accounts(Before adjustment at December 31, 2012)25,000Estimated amount of uncollected accounts based on an aging analysis75,000 Refer to A&B Foods. If the company uses the aging of accounts receivable method to estimate its bad debts, what will be the net realizable value of its accounts receivable after the adjustment for bad debt expense?A. $343,000B. $345,000C. $420,000D. $395,000