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

Account Title Debit Credit

Sales $(75\%$ represent credit sales$)$ $ $600,000$

Accounts Receivable $ $240,000$

Allowance for Doubtful Accounts $ $1,800$

Tutor uses the balance sheet approach in estimating uncollectible accounts expense, and aging the accounts receivable indicates the estimated uncollectible portion to be $$7,400.$ The net realizable value of Tutor's accounts receivable in the March $31$ balance sheet is:

A$.247,400$

B$.240,000$

C$.232,600$

D$.352,600$