On January 1 2022, Company A had Accounts balance of $84,000 and Allowance for Doubtful Accounts balance of $1,240. On January 5, 2022. Company A wrote off $800 of accounts receivable. Assuming no other transactions occurred from January 1 to January 5, what is the net realizable value of accounts receivable immediately after the write-off?

$82,760

$83,560

$81,960

$82,680