On January 1, Year 2, the Accounts Receivable balance was $19,400 and the balance in the Allowance for Doubtful Accounts was $1.600. On January 15, Year 2. an $440 uncollectible account was written-off. The net realizable value of accounts receivable immediately after the write- offis Multiple Choice o $18.240 $18.960 $17,800 517360