The following information is from the records of Chicago Photography: Accounts Receivable, December 31, 2019 Allowance for Bad Debts, December 31, 2019 prior to adjustment Net credit sales for 2019 Accounts written off as uncollectible during 2019 $23,000 (debit) 500 (debit) 95,000 450 Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $2,850 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts. OA. $20,150 OB. $19,200 ? ?. $19.650 O D. $20,650