On January 1, Year 1, the Accounts Receivable balance was $30,600 and the balance in the Allowance for Doubtful Accounts was $3,700. On January 15, Year 1, an $1,070 uncollectible account was written-off. What is the net realizable value of accounts receivable immediately after the write-off? Multiple Choice $29,530 $25,830 $26.900 $27.970