Taylor, Inc. had accounts receivable of $430,000 and an allowance for doubtful accounts of $18,200 just before writing off as worthless an account receivable from Burton Company of $1,390. The net realizable value of the accounts receivable before and after the write-off were:

A)$411,800 before and $411,800 after.

B)$448,200 before and $446,810 after.

C)$430,000 before and $428,610 after.

D)$411,800 before and $410,410 after.