Banning Company uses the allowance method to occount for uncollectble receivables. Al the boginning of the year, Alowance for Bad Dobts had a credi balance of $900. During the year Banning wrole of uncollectible receivables of $2,200. Banning recorded Bad Debts Expense of $3,100. Banning's year-end balance in Allowance for Bad Debts is $1, Bo0. Banning's ending balance of Accounts Recoivable is $20,900. Compule the net realizable value of Acoounts Recelvabilo at year.end. A. 519.100 B. 517,800 C. 520,900 D. 518700