During the Year, Kiner Company Made an Entry to Write

Multiple Choice

During the year, Kiner Company made an entry to write off a $16,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $200,000 and the balance in the allowance account was $18,000. The net realizable value of accounts receivable after the write-off entry was

A) $200,000.
B) $198,000.
C) $166,000.
D) $182,000.