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On January 1 , 2 0 0 7 , the Accounts Receivable balance was $ 9 , 0 0 0 and the balance in the

On January 1,2007, the Accounts Receivable balance was $9,000 and the balance in the Allowance for Doubtful Accounts was $700. On January 15,2007 a $200 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:
A. $9,500.
B. $8,500.
C. $8,300.
D. $9,200.
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