Beluga 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 $900. During the year Beluga wrote off uncollectible receivables of $2,200. Beluga recorded Bad Debts Expense of $2,700. Beluga's year-end balance in Allowance for Bad Debts is $1,400. Beluga's ending balance of Accounts Receivable is $19,400. Compute the net realizable value of Accounts Receivable at year-end. A. $19,400 B. $18,000 C. $16,700 D. $17.200