During the year, Clippers Inc., which uses the allowance method, made an entry to write-off a $4,000 uncollectible account. Before this entry was posted, the balance in accounts receivable was $80,000 and the balance in the allowance account was $7,000. The net realizable value of accounts receivable after the write off entry was: a. $77 000 b. $76 000 c. $71 000 d. $80 000 e. $73 000