Accounts Receivable has a balance of $31,000, and the Allowance for Bad Debts has a credit balance of $3,200. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,300 account receivable is written off? O A. $27,800; $27,800 OB. $25,500, $25,500 O C. $25,500; $30,100 O D. $27,800; $25,500