Blue 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 5800, During the year Blue wrote off uncollectible receivables of $1,900. Blue recorded Bad Debts Expense of S2 900 Blue's year-end balance in Allowance for Bad Debts is 51.800 Blue's ending balance of Accounts Receivable is $20,600. Compute the net realizable value of Accounts Receivable at year-end. OA $18.800 OBS18.700 OC. 517.700 OD. 520.600