At the end of March, the unadjusted trial balance of Hoffman, Incorporated included the following accounts:

Account Title	Debit	Credit
Sales (75% represent credit sales)		$ 600,000
Accounts Receivable	$ 240,000
Allowance for Doubtful Accounts		$ 1,800

Hoffman uses the income statement approach in estimating uncollectible accounts expense, and uncollectible accounts expense is estimated to be 3% of credit sales. The net realizable value of Tutor's accounts receivable in the March 31 balance sheet is:

A.$251,800.

B.$253,500.

C. $224,700.

D.$255,300.