help needed please

At year end, Accounts Receivable had a balance of $830,000 and it is estimated that 2% of accounts receivable will be uncollectible. The Allowance for Bad Debts account has a credit balance of $5,000 and the company use the percent-of-receivables method to record bad debts expense. The not realizable value of the accounts receivable is OA $16,600 OB. $813,400 OC. $11,600 OD. $825,000