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Accounts Receivable has a balance of $33,000, and the Allowance for Bad Depts has a credit banance of $3,100. The allowance method is used. What

Accounts Receivable has a balance of $33,000, and the Allowance for Bad Depts has a credit banance of $3,100. 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 $29,900; $27,600

b $29,900; $29,900

c $27,600; $32,200

d $27,600; $27,600

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