Grandview, Incorporated uses the allowance method. At December 31, 2021, the companys balance sheet reports Accounts Receivable, Net in the amount of $20,000. On January 2, 2022, Grandview writes off a $2,100 customer account balance when it becomes clear that the customer will never pay. What is the amount of Accounts Receivable, Net after the write-off?

Multiple Choice

• $2,100

• $20,000

• $17,900

• $22,100