These are the balances for Johnson Company at 12 December 2022: $ Accounts receivable 23,452 Allowance for doubtful debts (1,252) 22,200 If an account for $300 is written off on 15 December 2022, what is the net realisable value of Accounts receivable after the write-off? Select one: a. $20,452 b. $23,152 c. $22,200 d. $19,200 e. None of the above