Baseball 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 $1,400. During the year Baseball wrote off uncollectible receivables of $2,200. Baseball recorded Bad Debts Expense of $2,800. Baseball's year-end balance in Allowance for Bad Debts is $2,000. Baseball's ending balance of Accounts Receivable is $19,800. Compute the net realizable value of Accounts Receivable at year-end. .. O A. $17,800 OB. $17,000 OC. $17,600 D. $19,800