Accounts Receivable Has a Balance of $31,000 and the Allowance

Multiple Choice

Accounts receivable has a balance of $31,000 and the Allowance for doubtful debts has a credit balance of $3100.The allowance method is used.What is the net realisable value before and after a $2400 Account receivable is written off?

A) $27,900;$25,500
B) $25,500;$25,500
C) $25,500;$30,300
D) $27,900;$27,900