On January 1, 2016, the Accounts Receivable balance was $31,300 and the balance in the Allowance for Doubtful Accounts was $3,800. On January 15, 2016 an $1,120 uncollectible account was written-off. The net realizable value of accounts recevable Immediately after the write-off is: $30,180 $26,380. O $27,500 $28,620