The Accounts Receivable account has a debit balance of $32,000, and the Allowance for Bad Debts account has a credit balance of $3,300. The company uses the allowance method. The company writes off a specific receivable worth $2,300 because they deem it to be uncollectible. On the balance sheet, at what amount will Accounts Receivable be reported before and after the write-off?

Question 20 options:

	Before write-off: $28,700 After write-off: $26,400
	Before write-off: $28,700 After write-off: $28,700
	Before write-off: $26,400 After write-off: $31,000
	Before write-off: $26,400 After write-off: $26,400