Prior to the write off of a $30 customer account, Kraft Company had the following account balances: Accounts Receivable $9,800 Allowance for Bad Debt 500 The net realizable value of the receivables before and after the write-off was: Select one: a. $9,800 before, $9,770 after b. $9,800 before, $9,800 after c. $9,300 before, $9,270 after d. $9,300 before, $9,300 after