A Company That Uses the Allowance Method,writes-Off a Receivable of $3,000.Prior

Multiple Choice

A company that uses the allowance method,writes-off a receivable of $3,000.Prior to the journal entry,the credit balance in the Allowance for Uncollectible Accounts was $23,432 and Accounts Receivable were $2,009,000.After the entry to write-off the receivable is made,the net realizable value of Accounts Receivable will be:

A) $1,982,568.
B) $1,985,568.
C) $2,006,000.
D) $2,009,000.