Oakwood Company had accounts receivable of $758,000 and an allowance for doubtful accounts of $27,000 just prior to writing off as worthless a customers $10,500 account receivable. The net realizable value of Oakwoods accounts receivable as shown by the accounting records before and after the write off was as follows:

Multiple Choice

• Before	After
  $731,000	$720,500

• Before	After
  $735,000	$741,500

• Before	After
  $731,000	$731,000

• Before	After
  $758,000	$747,500