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On January 1, 2011, the Accounts Receivable balance was $18,000 and the balance in the Allowance for Doubtful Accounts was $1,400. On January 15, 2011

On January 1, 2011, the Accounts Receivable balance was $18,000 and the balance in the Allowance for Doubtful Accounts was $1,400. On January 15, 2011 a $400 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

(1pts)

$17,600

$16,200

$16,600

$17,000

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