The data presented below is for Dick$$s Sporting Goods for $2023$:

Credit Sales during the year $$2,520,000$

Accounts Receivable $12/31/2023($after adjustment$)354,000$

Allowance for Doubtful Accounts $12/31/2023($after adjustment$)34,000$

Bad Debt Expense for the Year $20,000$

What amount will Dick$$s Sporting Goods show on its year$-$end Balance Sheet for the Net Realizable Value of its Accounts Receivable?

Select one:

a$.$ $$354,000$

b$.$ $$320,000$

c$.$ $$2,820,000$

d$.$ $$300,000$

e$.$ $$34,000$