On January 1, 2019, the accounts receivable balance for Heaven Company was $42,000 and the balance in the allowance for doubtful accounts was $4,200. On that day, a $1,800 doubtful account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

Select one: A. $37,800 B. $36,300 C. $39,000 D. $40,800