Eyewear Unlimited Has Accounts Receivable of $16,000 and an Allowance $\begin{array} { | c | c | } \hline \text { Before } & \text { After } \\\hline \$ 16,000 & \$ 14,240 \\\hline\end{array}$

Multiple Choice

Eyewear Unlimited has accounts receivable of $16,000 and an allowance for doubtful accounts with a credit balance of $1,700 before a specific account of $60 is written off. What were net accounts receivable before and after the write-off?

A) $\begin{array} { | c | c | } \hline \text { Before } & \text { After } \\\hline \$ 16,000 & \$ 14,240 \\\hline\end{array}$
B) $\begin{array} { | c | c | } \hline \text { Before } & \text { After } \\\hline \$ 16,000 & \$ 16,000 \\\hline\end{array}$
C) $\begin{array} { | c | c | } \hline \text { Before } & \text { After } \\\hline \$ 14,300 & \$ 14,240 \\\hline\end{array}$
D) $\begin{array} { | c | c | } \hline \text { Before } & \text { After } \\\hline \$ 14,300 & \$ 14,300 \\\hline\end{array}$