On January 1, 2014, Howe Company's Accounts Receivable balance was $10,000 and the balance in the Allowance for Doubtful Accounts was $500. On January 5, 2014, a $200 uncollectible account was written-off as uncollectible. Assuming that no other transactions related to accounts receivable had occurred, the net realizable value of accounts receivable immediately after the write-off was A. $9,500. B. $9,700. C. $9,300. D. $9,200.