After the December 31, 2019 adjusting journal entries have been posted, Sinclair Enterprises has the following account balances (all accounts have normal balances):

Account Title

Account Balance

Accounts Receivable

$154,000

Allowance for Bad Debts

$4700

Bad Debts Expense

$8000

What is the net realizable as of December 21, 2019?

A) $158,700

B) $146,000

C) $141,300

D) $149,300