Accounts Receivable has a balance of $ 31 comma 000, and the Allowance for Bad Debts has a credit balance of $ 3 comma 500. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $ 2 comma 200 account receivable is written off? A. $ 27 comma 500; $ 27 comma 500 B. $ 25 comma 300; $ 29 comma 700 C. $ 27 comma 500; $ 25 comma 300 D. $ 25 comma 300; $ 25 comma 300