Liam Sales had net credit sales in 2012 of $600,000. Accounts Receivable are $200,000 and Allowance for Doubtful Accounts has a $3,000 debit balance on December 31, 2012 before adjusting entries. If Liam estimates bad debt losses based on 3 percent of net credit sales, the net realizable value of the accounts receivable after adjusting entries is: A.$185,000. B.$188,000. C.$179,000 D.$197,000. E.none of the above