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

$24,300

$25,190

$23,410

$26,510