Allen Company uses the agingofreceivables method to estimate uncollectible receivables. Allen Company has $130,000 in Accounts Receivable that is over 90 days past due and 80% is estimated uncollectible, $90,000 that is 30

90 days past due and 35% is estimated uncollectible, and $320,000 that is less than 30 days past due and 15% is estimated uncollectible. What is the net realizable value of Accounts Receivable?

A.

$272,000

B.

$356,500

C.

$183,500

D.

$540,000