During the year, Liptom Company made an entry to write off a $4,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $70,000 and the balance in the allowance account was $4,800 (normal balance). What is the net realizable value of accounts receivable after the write off entry? OA. $74,800 OB. $65,200 O c. $61,200 O D. $70,000