The following information is from the records of Pangolin Camera Shop: Accounts Receivable, December 31, 2017 $23,000 (debit) 700 (debit) 92,000 Allowance for Bad Debts, December 31, 2017 prior to adjustment Net credit sales for 2017 Accounts written off as uncollectible during 2017 400 Bad debts expense is estimated by the aging of- accounts - receivables method. Management estimates that $3,150 of accounts receivable will be uncollectible. Calculate the amount of net accounts receivable after the adjustment for bad debts. O A. $18,750 O B. $19,150 O C. $20,550 O D. $19,850