Muffin Company's net accounts receivable balance was $62,740 on December 31, 2020. Muffin Company performed a $2,000 write-off on January 2, 2021. Assuming no other changes to the account balances since year-end, what is the net realizable value of receivables on January 2 after the write-off? ($2,000) $64.740 O $60,740 O $62,740