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Accounts Receivable has a balance of $32,000, and the Allowance for Bad Debts has a credit balance of $3,300. The allowance method is used. What

Accounts Receivable has a balance of $32,000, and the Allowance for Bad Debts has a credit balance of $3,300. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,100 account receivable is written off?

A.$26,600; $30,800

B.$26,600; $26,600

C.$28,700; $28,700

D.$28,700; $26,600

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