Lithotech, Inc. had net sales in 2022 of $500,000. At December 31, 2022, before adjusting entries, the balances in selected accounts were: accounts receivable $128,000 debit, and allowance for doubtful accounts $1,300 credit. Lithotech estimates that 2% of its receivables will prove to be uncollectible. What is the net realizable value of the receivables reported on the statement of financial position at December 31, 2022 after adjusting entries? OA. $128,000 B. $125,440 C. $124,140 OD. $126,740