On January $1,$ Year $1,$ the Accounts Receivable balance was $$37,000$ and the balance in the Allowance for Doubtful Accounts was $$2,800.$ On January $15,$ Year $1,$ an $$800$ uncollectible account was written$-$off. What is the net realizable value of accounts receivable immediately after the write$-$off?

Multiple Choice

$$34,200$

$$35,000$

$$36,200$

$$33,400$