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 wrote off uncollectible receivables of $2,000. Bend recorded Bad Debts Expense of $3,300. Bend's year-end balance in Allowance for Bad Debts is $2,400. Bend's ending balance of Accounts Receivable is $20,500. Compute the net realizable value of Accounts Receivable at year-end O A. $17.200 B. $20,500 C. $18,100 OD. $18,500