The Billy Company uses the allowance method to account for uncollectible accounts. Management became convinced that a $16,000 account receivable was uncollectible and should be written-off. Just prior to the write-off, total accounts receivable were $260,000 and the Allowance for Uncollectible Accounts had a credit balance of $19,000. After Billy writes off the $16,000 uncollectible account, the net realizable value of accounts receivable will be:

A. 225000 B. 244000 C. 247000 D. 241000