Prior to the write off of a $100 customer account, Jones Company had the following accounts with normal balances: Accounts Receivable $9, 500 A Allowance for Doubtful Accounts 300 The net realizable value of the receivable before and after the write-off was: A. Before After $9, 500 $9, 500 B. Before After $9, 200 $9, 200 C. Before After $9, 200 $9, 100 D. Before After $9, 500 $9, 400