Corp had accounts receivable of $750,000 and an allowance for doubtful accounts of the $21,500 just prior to writing off as worthless accounts receivable of $5,000. The net realizable value of accounts receivable as shown by the accounting records before and after the write-off was as follows: Before After a. a. $750,000 $750,000 b. b. $721,500 $733,500 c. c. $728,500 $723,500 b. d. $728,500 $728,500