An analysis and aging of the accounts receivable of Wildhorse Co. at December 31 reveal these data:

Accounts receivable	$3260000
Allowance for doubtful accounts per books before adjustment (credit)	360000
Total estimated uncollectible accounts at December 31	426000

What is the cash realizable value of the accounts receivable at December 31 after adjustment?

A

$2834000

B

$2474000

C

$2900000

D

$3260000