Hancock medical supply company, which had no beginning balance in its account receivable and allowance for doubtful accounts, earned $91,000 of revenue on account during year one. During Year 1, Hancock collected $71,800 of cash from its receivables accounts. The company estimates that it will be unable to collect 1% of revenue on account. The amount of net realizable valuable receivables on December 31, Year 1 balance sheet would be:

Choices are $18,482, $18,290, $19,200, $19,008.

I tried

91,000 $-71,800 = $19,200

$19,200 x 1% equals $192 this was not an option.

How do I get the answer can you write it out so I can see the correct formula?