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These are the balances for Johnson Co at 12 December: Accounts Receivable $23 452 Allowance for Doubtful Debts 1 252 $22 200 If an account

These are the balances for Johnson Co at 12 December:

Accounts Receivable $23 452

Allowance for Doubtful Debts 1 252 $22 200

If an account for $300 is written off on 15 December what is the estimated realisable value of Accounts Receivable after the write-off? (Ignore any GST adjustment for the purposes of this question).

A. $20 452

B. $25 200

C. $22 200

D. $19 200

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