MacLane Company reported the following data for the year ended December 31, 2013: Credit Sales $2,500,000 Sales returns and allowances 250,000 Accounts Receivable (December 31, 2013) 640,000 Allowance for Doubtful Accounts (Before adjustment on December 31, 2013) 20,000 If the company estimates its bad debt to be 2% of net credit sales, what will be the Net Realizable Value of Accounts Receivable account after the adjustment for bad debts? A. $595,000 B. $575,000 C. $570,000 D. $590,000