The Data Presented Below Are for Falconi,Inc -What Amount Will Falconi Show on Its Year-End Balance Sheet

Multiple Choice

The data presented below are for Falconi,Inc.for 2017.
$\begin{array}{lr}\text { Credit sales during the year } & \$ 2,100,000 \\\text { Accounts receivable-December } 31,2017 & 395,000 \\\text { Allowance for doubtful accounts-December } 31,2017 & 20,000 \\\text { Bad debts expense for the year } & 17,000\end{array}$

-What amount will Falconi show on its year-end balance sheet for the net realizable value of its accounts receivable?

A) $378,000
B) $375,000
C) $358,000
D) $ 20,000