Banning Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of $1,200. During the year Banning wrote off uncollectible receivables of $1,900. Banning recorded Bad Debts Expense of $3,000. Banning's year-end balance in Allowance for Bad Debts is $2,300. Banning's ending balance of Accounts Receivable is $20,900. Compute the net realizable value of Accounts Receivable at year-end. OA. $19,000 OB. $18,600 OC. $20,900 OD. $17,900

Banning Company uses the allowance method to account for uncollectible receivables. At the beginning of the year, Allowance for Bad Debts had a credit balance of \$1,200. During the year Banning wrote off uncollectible receivables $1,900. Banning recorded Bad Debts Expense of $3,000. Banning's year-end balance in Allowance for Bad Debts is $2,300. Banning's ending balance of Accounts Receivable is $20,900. Compute the net realizable value of Accounts Receivable at year-end. A. $19,000 B. $18,600 C. $20,900 D. $17,900