During a recent year, Kelsey Company gave up her efforts to collect from a customer and recorded a $200 write off of an uncollectible account receivable. Before Kelsey recorded this entry, the balance in her accounts receivable account was $1,300 and the balance in her allowance for doubtful account was $400. The net realizable value amounts of Kelsey's accounts receivable before and after the write-off, respectively, were O $1,300, $1,100 $900, $700 $1,100, $200 $900, $900 $1,100, $1,100