During the year, Sheffield Corp. made an entry to write off a $23,600 uncollectible account. Before this entry was made, the balance in accounts receivable was $400,000 and the balance in the allowance account was $30,000. The accounts receivable amount expected to be collected after the write-off (i.e. net realizable value) entry was

answer choices

a. $400,000

b. $376,400

c. $370,000

d. $23,600