The following data concern Tech Corporation for the $2022$ financial year.$$

Credit sales during the year $$2400000$

Accounts receivable $30$ June $2022410000$

Allowance for bad debts $30$ June $202255000$

Bad debt expense for the year $70000$

$$

What amount will Tech Corporation show on its year$-$end balance sheet for the net realisable value of its accounts receivable?

a$.$ $$410000$

b$.$ $$285000$

c$.$ $$340000$

d$.$ $$355000$