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Accounts Receivable has a balance of $32,000, 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 $32,000, 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 $2,300 account receivable is written off? ..... A. $26,300; $30,900 B. $28,600; $28,600 C. $28,600; $26,300 D. $26,300; $26,300

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