On January 1, 2016, the Accounts Receivable balance was $34,500 and the balance in the Allowance for Doubtful Accounts was $4,400. On January 15, 2016 an $1,300 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

$31,400.

$33,200.

$28,800.

$30,100.