During the year, Kiner Company made an entry to write off a $32,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $400,000 and the balance in the allowance account was $36,000. The net realizable value of accounts receivable after the write-off entry was

Question 13 options:

a)

$396,000.

b)

$332,000.

c)

$400,000.

d)

$364,000.