Zinc Company uses the percent-of-sales method for estimating bad debts expense. The company's bad debt expense is normally 5% of net credit sales which were $650,000 for the year. During the year $6,000 was written off. The Allowance for Bad Debts account had a beginning credit balance of $1,600. What is the net realizable value of receivables if Accounts Receivable has a balance of $360,000? A. $400,100 B. $327,500 C. $331,900 D. $384,900