Karen Company had the following account balances prior to the write off of a $100 customer account:

Accounts receivable$9,500

Allowance for doubtful accounts400

The net realizable value of the receivables before and after the write-off was:

BEFOREAFTER

A)

$9,100

$9,100

B)

$9,500

$9,000

C)

$9,100

$9,000

D)

$9,000

$9,000

E)

$9,400

$9,100

The answer is A but can I get an in-detail explanation to why it is A. Thanks.