Accounts Receivable has a balance of

$ 35 comma 000

,

and the Allowance for Bad Debts has a credit balance of

$ 3 comma 100

.

The allowance method is used. What is the net realizable value of Accounts Receivable before and after a

$ 2 comma 500

account receivable is written off?

A.

$ 29 comma 400

;

$ 29 comma 400

B.

$ 29 comma 400

;

$ 34 comma 400

C.

$ 31 comma 900

;

$ 29 comma 400

D.

$ 31 comma 900

;

$ 31 comma 900