On janurary 1, year 1, the accounts receivable balance was $32,200 and the balance in the allowance for doubtful accounts was $4,000. on janurary 15, year 1, an $1,160 uncollectible account was written off. what is the net realizable value of accounts receivable immediately after the write off?

A) 29,360

B)28,200

C)31,040

D)27,040