On January 1, 2011, the Accounts Receivable balance was $27,000 and the credit balance in the Allowance for Doubtful Accounts was $1,580. On January 15, 2011 a $580 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is: OA) $26,0o0 O B) $24,840 O C) $25,420 D) $26,420