Before the Accounts Are Adjusted and Closed at the End

Multiple Choice

Before the accounts are adjusted and closed at the end of the year,Accounts Receivable has a normal balance of $210,000 and Allowance for Doubtful Accounts has a credit balance $3,000.What is the net realizable value of the accounts receivable?

A) $213,000
B) $207,000
C) $210,000
D) $200,000