Accounts Receivable has a balance of $35,000, and the Allowance for Bad Debts...

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Accounting

Accounts Receivable has a balance of $35,000, and the Allowance for Bad Debts has a credit balance of $3,400. The allowance method is used. What is the net realizable value of Accounts Receivable before and after a $2,200 account receivable is written off?
A. $31,600;$29,400
B. $29,400;$29,400
C. $29,400;$33,800
D. $31,600;$31,600
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