On January $1,$ Year $1,$ the Accounts Receivable balance was $$27,400$ and the balance in the Allowance for Doubtful Accounts was $$3,100.$ On January $15,$ Year $1,$ an $$890$ uncollectible account was written$-$off. What is the net realizable value of accounts receivable immediately after the write$-$off?

Multiple Choice

$$26,510$

$$25,190$

$$24,300$

$$23,410$