On January 1, 2014, Howe Company's Accounts Receivable Balance Was

Multiple Choice

On January 1, 2014, Howe Company's Accounts Receivable balance was $10,000 and the balance in the Allowance for Doubtful Accounts was $500. On January 5, 2014, a $200 uncollectible account was written-off as uncollectible. Assuming that no other transactions related to accounts receivable had occurred, the net realizable value of accounts receivable immediately after the write-off was

A) $9,500.
B) $9,700.
C) $9,300.
D) $9,200.