The Following Information Is Provided for Atlanta Inc What Is the Amount of the Net Realizable Value of Balance

Multiple Choice

The following information is provided for Atlanta Inc.
$\begin{array}{lcc}\text { Balance Sheet}&2017&2016\\\text { Cash and cash equivalents } & \$ 89,000 & \$ 106,000 \\\text { Accounts Receivables, less allowance for doubtful } & & \\\text { accounts of } \$ 4,600(2017) \text { and } \$ 2,000(2016) & 198,000 & 154,000\end{array}$

What is the amount of the Net Realizable Value of the receivables at December 31, 2017?

A) $198,000
B) $154,000
C) $193,600
D) $190,400