Bend 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 $$1,100.$ During the year Bend Company wrote off uncollectible receivables of $$2,400.$ Bend Company recorded Bad Debts Expense of $$3,500.$ Bend Company's year$-$end balance in Allowance for Bad Debts is $$2,200.$ Bend Company's ending balance of Accounts Receivable is $$20,000.$ Compute the net realizable value of Accounts Receivable at year$-$end. $q,$

A$.$ $$16,500$

B$.$ $$17,600$

C$.$ $$17,800$

D$.$ $$20,000$