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Accounts Receivable has a balance of $31,000, and the Allowance for Bad Debts has a credit balance of $3,400. The allowance method is used. What

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Accounts Receivable has a balance of $31,000, and the Allowance for Bad Debts has a credit balance of $3,400. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,200 account receivable is written off? O A. $27,600; $27,600 B. $27,600;$25,400 O C. $25,400, $25,400 O D. $25,400; $29,800

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