Zinc Company uses the percent - of - sales method for estimating bad debis expense. The company's bad debt expense is normally 5% of net credit sales which were $630,000 for the year. During the year $10,000 was written off. The Allowance for Bad Debts account had a beginning credit balance of $2,000. What is the net realizable value of receivables if Accounts Receivable has a balance of $350,000 ? A. $369,500 B. $326,500 C. $393,500 D. $318,500