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, 000. During the year Bend wrote off uncollectible receivables of $1, 900. Bend recorded Bad debits Expense of $3, 100. Bend's year-end balance in Allowance for Bad debts is $2, 200. Bend's ending balance of Accounts receivable is $20, 500. Compute the net realizable value of Accounts Receivable at year end. $18, 300 $17, 400 $20, 500 $18, 600