Blimp 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 Blimp wrote off uncollectible receivables of $2,200. Blimp recorded Bad Debts Expense of $2,700. Blimp's year-end balance in Allowance for Bad Debts is $1,400. Blimp's ending balance of Accounts Receivable is $20,100. Compute the net realizable value of Accounts Receivable at year-end OA. $17,900 B. $17,400 O C. $20,100 O D. $18,700