Prior to the write-off of a $2,000 customer account, Mark Company had the following account balances. Accounts Receivable: $60,000 and Allowance For Doubtful Accounts: $4,000. The net realizable value of the Accounts Receivable before and after the write-off was:

Select one: a. Before After $56,000 $60,000 b. Before After $56,000 $54,000 c. Before After $56,000 $52,000 d. Before After $56,000 $56,000