On January 1, Year 2, the Accounts Receivable balance was $24,900 and the balance in the Allowance for Doubtful Accounts was $2,600. On January 15, Year 2, an $760 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write-off is:

A. 22300 B. 24140 C.23060 D. 21540