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Accounts Receivable has a balance oF $ 33,000, and the Allowance for Bad Debts has a credit balance of $3,300. The allowance method is used.

Accounts Receivable has a balance oF $ 33,000, 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 $2,200 account receivable is written off?

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