Brinkman 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 Brinkman wrote off uncollectible receivables of $2,000. Brinkman recorded Bad Debts Expense of $2,700. Brinkman's year-end balance in Allowance for Bad Debts is $1,700. Brinkman's ending balance of Accounts Receivable is $20,700. Compute the net realizable value of Accounts Receivable at year-end. O A. $19,000 OB. $18,000 OC. $18.700 OD. $20,700