Girlpower Co Has the Following Balances in Its General Ledger

Multiple Choice

Girlpower Co has the following balances in its general ledger.
Accounts receivable $57 000
Less allowance for doubtful debts 3000
$54 000
If a debt for $900, previously provided for as doubtful, is written off as bad, what is the estimated net realisable value of accounts receivable after the write off?

A) $54 000
B) $54 900
C) $53 100
D) $56 100