Is this the correct answer? Please explain why or why not. Thank you!

MC Qu. 138 Taylor, Inc. had accounts receivable... Taylor, Inc. had accounts receivable of $394,000 and an allowance for doubtful accounts of $21,700 ust before writing off as worthless an account receivable from Burton Company of $1,540. The net realizable value of the accounts receivable before and after the write-off were: Multiple Choice $394,000 before and $392,460 after. $372,300 before and $370,760 after. $415,700 before and $414,160 after. $372,300 before and $372,300 after