Taylor, Incorporated had accounts receivable of $$415,000$ and an allowance for doubtful accounts of $$21,500$ just before writing off as worthless an account receivable from Burton Company of $$1,030.$ The net realizable value of the accounts receivable before and after the write$-$off were:

Select one:

a$.$ $$436,500$ before and $$435,470$ after.

b$.$ $$415,000$ before and $$413,970$ after.

c$.$ $$393,500$ before and $$392,470$ after.

d$.$ $$393,500$ before and $$393,500$ after.