Coco Corp. has the following selected account balances as of 12/31/Year5: Cash $13,500 Accounts receivable $128,000 Allowance for uncollectible accounts $12,000 (NORMAL, credit balance- a negative asset) Inventory $38,000 The first transaction of Year6 is the write-off of a customers account of $10,000. What is the net realizable value of accounts receivable after just that first transaction?

A. $106,000 B. $(2,000) C. $128,000 D. $116,000 E. $118,000