On January 1, 2016, the Accounts Receivable balance was $28,100 and the balance in the Allowance for Doubtful Accounts was $3,200. On January 15, 2016 an $940 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

$27,160.

$23,960.

$24,900.

$25,840.